(i) Inclusion of a free ‘Scraping Tool’ in the pack of Apsara Oil Pastels amounts to independent ‘supply’ of the scrapping ...

The AAR further clarified that, in accordance with Section 16 of the CGST Act, ITC can only be claimed for goods and services ...

If margin scheme is opted for a transaction of second hand goods, the person selling the car to the company shall not issue ...

In re Gujarat Narmada Valley Fertilizers & Chemicals Limited (GST AAR Gujarat) Gujarat Authority for Advance Ruling (AAR) has ...

HRA is a component of salary provided by employers to employees to help cover rental expenses. Employees can claim HRA ...

The Ministry of Finance, via Notification No. 27/2025, has specified that withdrawals under clause (a) of sub-section (2) of section 80CCA of the Income-tax Act, 1961, made by individuals, will not be ...

M/s Mondal Traders filed an application before the Customs Authority for Advance Rulings (CAAR), Delhi, seeking a ...

Delhi High Court held that cash is explicitly excluded from the definition of goods provided u/s. 2 (52) hence seizure of cash and other valuable u/s. 67 of the CGST Act, 2017 is not tenable.

5. On the other hand, the Ld. Sr. DR supported the orders of lower authorities and submit that in absence of the details filed by the assessee, the ld. CIT (A) was fair in applying rate of 8% and he ...

A show cause notice was issued proposing to demand service tax of over Rs.8 crores under “works contract” service based on comparison between TDS data (26AS) and ST-3 returns filed by the appellant.

Having aggrieved by the said order of the Assessing Officer, the assessee preferred an appeal before the CIT (A). The CIT (A) held that there is no infirmity in the order of the Assessing Officer in ...

To be eligible for the January 2026 Chartered Accountants Final Examinations, candidates must meet specific requirements regarding articleship training, the Advanced Integrated Course on Information ...