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1. This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

2. Clarification in respect of residency under section 6 of the Income-tax Act, 1961 - Circular

3. Clarifications on the Income Declaration Scheme, 2016 - Circular

4. The Income Tax Act did not intend to tax deemed rental income from properties held as stock-in-trade prior to the assessment year 2018-19. Section 23(5), introduced from...

5. The term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment" consists several process commencing from the...

6. Unexplained cash credit u/s 68 - cash deposits during the demonetization period - the sources of such amount may be either of household savings or past income or the...

7. This circular provides clarification on the insurance amount and bond value for Customs Cargo Service Providers (CCSPs) and the validity of bonds for Authorized Economic...

8. Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not...

9. Grant of Moratorium due to COVID-19 pandemic situation - Restraint on respondent from recovering loan repayment instalments/EMI due - RBI Circular dated 27.03.2020 -...

10. Clarification in respect of levy of GST on Director’s remuneration - Reg. - CGST - Circular

11. Clarification on refund related issues - CGST - Circular

12. Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

13. Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular

14. Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular

15. Clarifications of certain issues under GST - Draft Circular