ITAT Ahmedabad held that amount of corpus of donations i.e. voluntary donations received by trust registered under section 12A are considered as capital receipts and hence not chargeable to Income Tax ...

4. After considering the reply of the assessee, Ld. CIT (A)/NFAC dismissed the appeal and confirmed the penalty of Rs.56,350/-imposed u/s 271 (1) (c) of the IT Act. It is this order against which the ...

However, the court was informed that Harish Chandra Jain had died on February 3, 2019. Following his death, the GST registration of his proprietorship firm, M/s. Atishay Traders, which was in his name ...

As part of the application process for an advance ruling, applicants are required to pay a prescribed fee. M/s. Eco Market ...

SEBI proposes that liquid mutual funds, considered relatively low-risk and offering digital accessibility, may serve as an alternative to fixed deposits. These units can be held in Statement of ...

1. To enable AIFs to offer co-investment opportunities in unlisted securities through Co-Investment Vehicle (“CIV”) as a separate scheme of Alternative Investment Fund (“AIF”) launched specifically ...

2. Addl/JCIT (Appeals) is not correct in reasoning that Exempt Income Schedule in Return Form was not filled, while issue involved does not relate to income; TDS Schedule was however filled in ...

The Karnataka State Nursing Council, a statutory body involved in regulating nursing education and practice in the state, had ...

Aforesaid appeal by department for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals)-19, Chennai [CIT (A)] dated 29.07.2024 in the matter of an ...

The Authority’s ruling explicitly stated that the instant application is rejected in terms of Section 98 (2) of the CGST Act, ...

Heabal India Incorporation, had approached the AAR to determine the correct classification under the GST tariff and the ...

Allahabad: The Allahabad High Court has affirmed the decision by Bharat Petroleum Corporation Ltd. (BPCL) to declare applicants ineligible for a retail outlet (petrol pump) dealership, finding fault ...