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1. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

2. TP Adjustment - MAP Settlement - the provisions of the amended Rule 44G(5) stipulate that there shall not be a decrease in the income or increase in the loss of an...

3. Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - The...

4. Apportionment of credit and blocked credits. - Section 17 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

5. Eligibility to file settlement application - benefit of extension of time to file application for settlement - Admittedly, in this case, application for settlement under...

6. Section 9 is being amended to exclude Extra Neutral Alcohol used in alcoholic liquor manufacture from central tax. Section 10(5) is amended to refer to new section 74A....

7. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

8. Goods and services Tax Settlement of funds Rules, 2017 - Notification

9. Service Tax (Settlement of Cases) Amendment Rules, 2017 - Notification

10. Ordinarily the settlement comes as a package and composite tax statement is either to be accepted or rejected - Settlement tax cannot be accepted only in part - HC

11. Service Tax (Settlement of Cases) Rules, 2012 - Notification

12. The High Court held that the Settlement Commission cannot reopen its concluded proceedings by invoking Section 154 of the Income Tax Act. Section 154 allows...

13. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

14. Sub-section (1) in Section 5 amended to not levy integrated tax on Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption. Section 6A...

15. Validity of Settlement Commission orders - The case involved petitions seeking directives for the issuance of formal orders under section 245D (4) of the Income Tax Act,...