Payment
GST
Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...
GST
Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...
GST
Payment To Supplier Alone Doesn’t Establish GST ITC Eligibility: GSTAT Upholds Demand For Failure To Prove Tax Reached Govt.
The Goods and Services Tax Appellate Tribunal, Bengaluru Bench, has upheld an input tax...
Columns
TDS on Purchase of Immovable Property from Non-Residents: Clarification on Applicability of TAN-Based Payment System Until September 2026
In recent days, a significant degree of confusion has emerged among tax professionals and...
Direct Tax
Payment for IT Infrastructure Not Taxable as Royalty Under Indo-Belgium DTAA: ITAT
The Income Tax Appellate Tribunal (ITAT), Pune Bench has held that amounts paid by...
Indirect Taxes
Payments for Software Training Not Taxable as ‘FTS’ Under India-UK DTAA: Delhi High Court
The Delhi High Court has held that payments for software training are not taxable...
Notification
GSTN Issue Advisory On Filing of SPL-01/ SPL-02 where payment made through GSTR 3B
The Goods and Service Tax Network (GSTN) has issued the advisory on filing of...
Notification
CBIC Enables Voluntary Payment Electronically on ICEGATE E-Payment Platform
The Central Board of Indirect Taxes and Customs (CBIC) has enabled voluntary payment electronically...
CCI
Imposition Of Pre-Payment Of Loan Penalty On End-Consumer By Finance Company Doesn’t Amount To Anti-Competitive Agreement: CCI
The Competition Commission of India ruled that imposition of Pre-Payment of loan penalty on...
Latest articles
GST
Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that support services...
GST
Closed Premises Alone Can’t Prove Fictitious GST Transactions: GSTATÂ
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that finding...
GST
Seized Diary Entries Alone Can’t Establish Suppressed GST Turnover Without Transaction-Wise Verification: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra Bench, has held that suppressed...
GST
E-Way Bill Part B Lapse Alone Can’t Justify GST Penalty Without Intent To Evade Tax: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra State Bench, has dismissed a...