CBDT revises Forms relating to Advance Ruling under Section 245 Q (1) of Income-tax Act, 1961
On 12-6-2023, the Ministry of Finance issued the Income-tax (Ninth Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (‘IT Rules’). The
Advance ruling
Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers
Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the
Whether supply of hostel accommodation along with food is a composite supply? GST AAAR Rajasthan elucidates
Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while
Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers
Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member)
WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the
Advance tax ruling system| Detailed report on what the Supreme Court said
Supreme Court: The bench of SK Kaul and Indu Malhotra, JJ has recommended the Central Government to consider the efficacy of the