The gist of NPS Vatsalya Scheme is that parents of the minor children can start saving for their children’s retirement. Thus, ...

Anita pleads with EY to reevaluate its work culture, emphasizing the impact of unrealistic expectations on young employees ...

Therefore the product cannot be classified under the Chapters 50 or 56 but may be classifiable under Chapter 39 of the First ...

In the case of In re Imtiyaz Kaiyum Barvatiya before the Gujarat Authority for Advance Ruling (AAR), the central issue was ...

The exchange rate automated module came into effect from 4 th July, 2024. To further streamline the module and ensure that ...

The Hon’ble Calcutta High Court in WPA No.842 of 2024 held as under: ...

PROPOSED REVISION IN SA 600 FOR PUBLIC COMMENTS SA 600 (REVISED), SPECIAL CONSIDERATIONS- AUDITS OF GROUP FINANCIAL ...

Held that, the GST on construction services was levied on a forward charge basis, meaning the service provider is responsible ...

The ITAT upheld the CIT (A)’s decision, agreeing that the absence of a notice under Section 143 (2) rendered the reassessment invalid. The Tribunal referred to several legal precedents, including ...

Ground no. 2 : “That, the order u/s 143 (3) r.w.s. 147 of the I.T. Act, 1961 is bad-in-law as the notice u/s 143 (2) is issued beyond the statutory time limit.” 2. This ground goes to the root of the ...

Thus, all the circumstances contemplated under section 292BB of the Act are in a case where a notice has been issued, but has either not been served upon the assessee or not served in time or has been ...

The analysis of Circular No. 09/2024-Income Tax Dated: 17/09/2024 is inherently incomplete without reference to Circular No. 5/2024-Income Tax Dated: 15/03/2024. Consequently, it is imperative for one ...