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1. Form of application for obtaining an advance ruling - Rule 44E of the Income-tax Rules, 1962 - CBDT amends the rule.

2. Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would...

3. Maintainability of application - in any case the definition of advance ruling does not permit making of an application in relation to the supply of services already...

4. Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

5. Form and manner of application to the Authority for Advance Ruling - Manual filing and processing - Goods and Services Tax - New Rule 107A

6. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

7. Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or...

8. This notification specifies that Form 3CEDA (Application for rollback of an Advance Pricing Agreement) and Form 3C-O (Application form for approval under sub-section (1)...

9. Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

10. Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

11. Maintainability of Advance Ruling application - non-disclosure of enquiry / summons under Section 70 of CGST Act as 'proceedings' in the advance ruling application -...

12. Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing...

13. Scope of advance ruling - AAR obtained the ruling by fraud or suppression of facts - misdeclaration of facts - search proceedings were initiated - appellant was also...

14. Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for...

15. Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant...