Common Triggers for Income Tax Notices: The legal reason for issuing this notice is to provide the taxpayer an opportunity to produce evidence or information that supports the claims made in their Return of Income (ROI). While the internal selection criteria are often

Handling the Show Cause Notice (Assessment Stage) for Political Donation? If you receive a notice proposing the reversal of a political party donation during an assessment, it will typically be in the form of a Show Cause Notice (SCN) or Draft Assessment Order under the Faceless

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The Art of Drafting: Essential Skills for Tax Proceedings In the faceless regime, your written submission is your sole representative. It is your voice, your argument, and your evidence, all rolled into one. The onus is now squarely on professionals to ensure that "submissions

Consequences of Missing the Third Instalment of Advance Tax on 15-Dec Section 208: Every person whose estimated tax liability for the year is ₹10,000 or more must pay advance tax. Section 211: For individual assessees (other than those covered under the presumptive scheme of

Rule 32. Determination of value in respect of certain supplies: Determine the assessable value of the supply of goods or services for GST where not otherwise ascertainable from a straightforward transaction value, or where specific valuation methods are prescribed. It comes

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Key Points on CGST Rule 94: Interest on Delayed Refunds This Rule mandates interest payment on GST refunds delayed beyond 60 days, at 6% per annum, to compensate taxpayers for liquidity delays. Interest accrues automatically without needing a separate claim, as upheld by recent

E-Way Bill (EWB) An e-way bill is mandatory for the movement of goods when the consignment value exceeds the specified threshold. For inter-state movement, this threshold is generally ₹50,000. For intra-state movement, the fee often stands at ₹ 50,000, though it varies by

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Do you find it difficult to remember the flow of Demand and Recovery in GST? Here is a one-pager for those who know everything but find it challenging to recall. For detail, refer the earlier thread.

Appeal to the High Court (u/s 260A): An appeal from an order of the ITAT lies to the High Court, but only if the case involves a "substantial question of law." This is a high threshold; appeals on purely factual grounds are not entertained. The appeal must be filed within 120

Can GST Department Issue New Demands for Pre-CIRP Period After Resolution Plan Approval? Business and Tax Professionals are both dealing with this question, as the GST Department continues to raise such demands. But not anymore..!! Delhi High Court in M/S Era Infra Engineering

The Income Tax Appellate Tribunal (ITAT) The ITAT is a quasi-judicial institution and is highly regarded as the final fact-finding authority. This means that any finding of fact by the ITAT (e.g., whether a particular expense was incurred for business purposes) cannot be

Windmill erection and maintenance services treated as input service integral to manufacturing; credit allowed: Gujarat High Court in a Service Tax matter in the case of Rajhans Metals Pvt. Ltd. vs. Commissioner of Central Excise [(2025) 37 Centax 127 (Guj.) :: 13-Nov-2025]

Immunity and Waiver of Penalty The Act provides distinct pathways for seeking immunity from, or a waiver of penalties. The path of Section 270AA (Immunity) is one of acceptance and finality—you pay the assessed tax and forego your right to appeal in exchange for peace from

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NIRC's first round counting ws completed a year ago. Thanks again to everyone from bottom of my heart who trusted me. I hope, I have performed as per the expectations. Do reply for areas of improvement. Whatever you can suggest.

Should the dates need to be extended?

Key Procedural Aspects of Faceless Appeals Navigating the faceless appeal process requires familiarity with several key procedures: Condonation of Delay: If an appeal is filed beyond the 30-day limit, a request for condonation must be made through an affidavit explaining the

Drafting Grounds of Appeal and Statement of Facts The quality of your drafting at this stage can significantly influence the outcome of the appeal. The Grounds of Appeal are the legal foundation of your challenge. They must be drafted with precision and care. The Statement of

The First Appeal: Proceedings Before the Commissioner of Income Tax (Appeals) [CIT(A)] The Commissioner of Income Tax (Appeals), or CIT(A), serves as the first appellate authority. This stage is a critical opportunity for an assessee to contest the additions, disallowances, or