“The concerned FBR officials are responsible for latest episodes of mismanagement, and inefficiency in case of inordinate ...

Bombay High Court held that delay in filing of Form No. 10 was condoned since activities of trust are genuine and denial of benefit of accumulation u/s. 11(2) due to delay in Form No. 10 would cause ...

Tribunal held that filing of Form 10B is a procedural requirement, not a mandatory condition for exemption under Section 11, allowing relief to a charitable trust despite a four-day delay in uploading ...

ITAT Mumbai ruled that relief under the first proviso to Section 201(1) is available if Form 26A certifying the deductee’s tax payment is furnished. As the buyer obtained the certificate post-appeal, ...

ITAT Kolkata ruled that a charitable trust's exemption under Section 11/10(23C) cannot be denied for technical lapse of belatedly filing Form 10B/10BB. Audit report was available when return was ...

IRS Form 944 reports taxes withheld from employee paychecks. It's a version of Form 941 appropriate for some businesses. Many, or all, of the products featured on this page are from our advertising ...

The ITAT sent a tax assessment case back to the CIT(A) for reconsideration, citing the assessee's claim of DIN absence in the assessment order. The appellate authority must now adjudicate on both the ...

The ITAT set aside the CIT(A)'s order because it was passed against an Assessee who had already expired, which rendered the order null and void. The Tribunal condoned the 193-day delay and remanded ...

The Madras High Court set aside a GST assessment order because the Tax Officer's claim of 'no documents submitted' was factually contradicted by the records, which indicated a reply with enclosures ...

Tribunal held that where Form 67 is submitted before the completion of assessment, foreign tax credit must be allowed even if the filing was delayed. It observed that neither the Act nor Rule 128(9) ...

Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order ...

The core issue was the denial of Foreign Tax Credit (FTC) due to two contradictory CIT(A) orders, one of which cited the late filing of Form 67. The ITAT ruled that since Form 67 was filed before the ...