According to Section 184 (4), any director who fails to disclose their interest or concern as required is liable to a penalty ...

Further Legal Implications In case of non-compliance with the penalty payment within 90 days, the company faces a fine ...

Become a Premium member to Download. If you are already a Premium member, Login here to access.

It was held that the applicant’s supply to the Irrigation and Waterways Directorate, Govt of West Bengal is exempt from the ...

As the benefit arising from the ESOP is taxable under the head salaries, the person responsible for paying salaries to the employees is liable to withhold tax at the time of payment of such salary ...

Advance Ruling No. KAR ADRG 41/2024, 13/11/2024, the Karnataka AAR ruled that an aggregator providing diagnostic and wellness services via a digital platform is taxable at 18% GST. The company, acting ...

ITAT Bangalore condoned delay of around 6 years in filing of an appeal since the delay was not deliberate and held that bonafide belief of an assessee is sufficient cause for not filing the appeal ...

CBIC extends the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur vide Notification No. 29/2024– ...

M/s H K Enterprise (“the Petitioner”) filed a GST refund claim for the period of June 2018 on March 29, 2023 for the IGST ...

CBIC appoints common adjudicating authorities for Show cause notices issued by DGGI vide Notification No. 28/2024–Central Tax ...

ITAT Bangalore held that CIT (A) dismissed the condonation application without considering the reasons stated by the assessee. Accordingly, matter remitted back to CIT (A) for denovo consideration of ...

Kerala High Court held that lessee is liable to deduct TDS u/s. 194-I of the Income Tax Act, however, there is a dispute for ownership of the property. Then, in such case lessee is directed to deduct ...