The Union Budget 2025-26 has sparked widespread interest across households, businesses, and professionals alike — and for good reason. With a clear focus on good governance, voluntary compliance, and ...
When analysing revenue recognition under Ind AS 115 and IFRS 15, one fundamental question needs to be considered which is -what exactly the entity promising to deliver? Identifying performance ...
The head office would pay the tax under RCM (₹1.8 lakh IGST) and simultaneously issues an invoice under rule 54 (1A) to the Delhi ISD for ₹10 lakh (plus ₹1.8 lakh CGST/SGST), transferring the ITC. The ...
HRA is a component of salary provided by employers to employees to help cover rental expenses. Employees can claim HRA ...
The court focused on the revenue’s omission to collect samples during the initial inspection, despite having the authority to do so under Section 154 of the Orissa Goods and Services Tax Act, 2017.
1. This petition is directed against order dated 30.11.2023 passed by the Assistant Commissioner, State Tax, Sector-2, Karli, Chitrakoot under Section 73 of the Goods and Services Tax Act, 2017 (for ...
This appeal by the assessee is directed against the order dated 03/09/2024 of the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT (E)”], rejecting the approval under ...
Running a Limited Liability Partnership (LLP) comes with legal responsibilities, and one of the key ones is LLP Annual Return Filing. While the process is simple, many companies still make common ...
Income Tax Audit Report Under Section 115JB Form 29B computing book profits for companies under Minimum Alternate Tax – MAT.
In Re Isro Propulsion Complex (GST AAR Tamilnadu) he Tamil Nadu Authority for Advance Rulings (AAR) has declined to issue a ...
1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for ‘Advance Ruling ...
> M/s Tiruppur Municipal Corporation is a Municipality as defined under clause (e) of article 243P of the Constitution and ...