Case Summary: ITAT Rules in Favor of Charitable Trust on Search Assessments, Limitation, and Exemptions I. Limitation Period for Search Assessments (Section 153B) The primary legal challenge was whether the assessments were completed within the statutory time limit. The Conflict: A search was initiated on 17-02-2021. The revenue claimed the search concluded on 20-04-2021 (when… Read More »
Notification regarding Health Security se National Security Cess Amendment Rules 2026 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th January, 2026 No. 02/2026 – HSNS CessG.S.R. 78(E).— In exercise of the powers conferred by section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government… Read More »
Advisory on Interest Collection and Related Enhancements in GSTR-3B Jan 30th, 2026 It is hereby informed that from January-2026 period onwards, few enhancements have been made in filing of GSTR-3B. For detailed advisory, kindly click on the link given below: https://tutorial.gst.gov.in/downloads/news/advisory_on_interest_calculator.pdf