The court quashed orders reversing ITC that were based solely on limitation under Section 16(4). It held that the amendment inserting Section 16(5) allowed ITC claims for FY 2017-18 to 2020-21 up to ...

The Tribunal held that service tax liability cannot be determined merely from Form 26AS entries without examining the nature ...

The Tribunal refused to condone an 840-day delay in filing an appeal where the assessee claimed the Chartered Accountant ...

CESTAT Kolkata held that horticulture activities such as garden maintenance and plant care fall within agricultural services ...

ICAI introduces a new system allowing candidates to directly select their preferred examination centre in the online form for ...

ROC held that failure to file Form MGT-6 within 30 days after receiving beneficial ownership declarations violates Section 89 ...

ROC Gwalior penalized a company for failing to file Consolidated Financial Statements in Form AOC-4 CFS for FY 2017-18 as required under Section 137 of the Companies Act, 2013. The order highlights ...

ROC imposed a ₹3 lakh penalty after a company failed to file consolidated financial statements in Form AOC-4 CFS. The order emphasizes mandatory filing obligations under Section 137 of the Companies ...

The adjudicating authority held that failure to disclose the occupation of allottees in Form PAS-3 violates Rule 12(2). A ...

The Tribunal held that the assessee wrongly availed Cenvat credit on Bills of Entry already used by its manufacturing unit. The demand and penalty were upheld as the credit had no nexus with service ...

CESTAT Hyderabad set aside a service tax demand on rent-a-cab services provided to an SEZ unit after holding that the SEZ Act has overriding effect over the Finance Act notification. The Tribunal ...

Rules 266–268 of the Draft Income-tax Rules 2026 define procedures for inquiries, replacement of Inquiry Officers, and grant civil court powers to authorities during disciplinary ...