Search Results for Tag : return
Judgments
Audit report can be filed even at the appellate stage(02.03.2023)
The assessee is a trust, which had filed its return of income for the relevant assessment year year. However, when the return of income was filed, the.....
Tags : Audit report, Assessment, Return
Employees' contribution to PF and ESI, if not remitted before the due date prescribed in the respective enactments, cannot be allowed as a deduction(07.03.2023)
The assessee is a company and filed its return of income declaring total income of Rs.36,49,56,410. The return of income was processed under Section 1.....
Tags : Assessment, Return, Disallowance
Section 200 of the IT Act casts a duty on person deducting tax to pay the same within prescribed time to the credit of the Central Government(29.03.2023)
The only issue for consideration is the levy of late filing fee on account of delay in filing of TDS statements, by the TDS Central Processing Cell un.....
Tags : Delay filing, Return, Fee
Top Story
CBDT extends due dates for filing of Income Tax Returns(11.01.2022)
CBDT extends due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22 under the Income-tax Act, 1961 (I.....
Tags : Extension, Timelines, Income-tax returns
CBIC introduces Automated Return Scrutiny Module for GST returns(11.05.2023)
CBIC has rolled out the Automated Return Scrutiny Module for Goods And Service Tax (GST) returns in the ACES-GST backend application for Central Tax O.....
Tags : GST returns, Module, Launch
Notifications & Circulars
Income Tax Department receives Silver Award for e-filing of Income Tax Returns project in the Awards National on e-Governance 2016-2017(10.01.2017)
The Income Tax Department is proud to announce that it has been conferred the Silver Award in the National Awards on e-Governance-2016-17 for the e-fi.....
Tags : Tax-returns, e-filing, Awards National
Status of the Return of SBNs - Reserve Bank of India (RBI) Annual Report 2016-17(30.08.2017)
The RBI Annual Accounts for 2016-17, at note XI.6.2 Liabilities of Issue Department - Notes Issued in para (ii) mentions -
"Until June 30, .....
Tags : Return, SBNs, Status
Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in(08.05.2019)
Attention is invited to the Circular No.956/17/2011-C.Ex dated 28.9.2011 issued by the Board with regard to the procedure for electronic filing of CE .....
Tags : Revised Procedure, Electronic filing, Excise returns
E-filing of Income Tax Returns registers an increase of 19%(06.05.2019)
There have been some incorrect reports in media pertaining to reduction in numbers of Income Tax Returns(ITR) e-filed during Financial Year(F.Y.) 2018.....
Tags : E-filing, Income Tax, Returns
Transition plan to the new GST Return(11.06.2019)
The GST Council in its 31st meeting decided that a new GST return system will be introduced to facilitate taxpayers. In order to ease transition to th.....
Tags : Transition plan, GST Return, Introduction
Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016(15.02.2016)
The Ministry of Finance notified Rules pertaining to forms furnished under Section 15A of the Central Excise Act, 1944. Information return referred to.....
Tags : Service tax, return, annual, electronic
Extension of time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under Sub-section (5) of Section 39 of CGST Act, 2017(21.12.2017)
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017.....
Tags : Extension, Time limit, Returns
The return in FORM GSTR-3B of Central Goods and Services Tax Rules, 2017 for each of the months from October, 2019 to March, 2020 shall be furnished electronically(09.10.2019)
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of t.....
Tags : Return, Furnishing of, Electronically
Clarification in respect of option under Section 115BAC of the Income-tax Act, 1961(13.04.2020)
1. Section 115BAC of the Income-tax Act, 1961 (the Act), inserted by the Finance Act, 2020 wef the assessment year 2021-22, inter alia, provides that .....
Tags : Clarification, Filing return, Tax deduction
Interest income to be included in tax return(01.01.1900)
The Central Board of Direct Taxes notified persons earning interest income that interest credited or received on deposits is taxable unless exempt und.....
Tags : Income tax return, interest income, inclusion
Wealth tax return not required 2016-2017 onwards(01.04.2016)
With the Central Government’s recent decision to abolish the wealth tax, the NewsDelhi HC Directive: Now, I-T Returns Can be Filed Online Without Aadhaar Number(25.07.2018)
People without Aadhaar number can now file their income tax returns online, after the Delhi High Court asked the Central Board of Direct Taxes to acce.....
Tags : Delhi HC, Aadhar, I-T Returns
ITAT, Chennai: Mere Mistake in Filing of Income Tax Return Not Effect in Enhancement of Income(18.04.2022)
Income Tax Appellate Tribunal, Chennai has observed that a mere mistake in the filing of return of income would not result into income enhancement of .....
Tags : Income Tax Appellate Tribunal, assessee, filing of return
Karnataka HC: Lodging Electoral Expenditure Accounts Ensures Transparency of Candidates(22.04.2022)
Karnataka High Court has dismissed a petition, passed by the Karnataka State Election Commission by disqualifying from continuing as the elected membe.....
Tags : Karnataka High Court, Karnataka State Election Commission, Returning Officer
Kerala GST Department Extends Deadline of Flood Cess Annual Return(23.03.2022)
Kerala Goods and Services Tax Department has extended the deadline for filing the Kerala Flood Cess Annual Return till April 30, 2022.
Tags : Kerala Goods and Services Tax Department, Deadline of Flood Cess Annual Return
ITAT, Agra: No Late Fee for Failure to File TDS/TCS Returns Prior to 1st June(24.03.2022)
Income Tax Appellate Tribunal, Agra has held that the late fee shall not apply under section 234E of the Income Tax Act, 1961 for the failure to file .....
Tags : Income Tax Appellate Tribunal, Failure to File TDS/TCS Returns
Karnataka HC: Non-Compliance of SOP Should Not be Ground to Prohibit Candidate from Writing Exam(30.07.2020)
Central Board of Direct Taxes ( CBDT ) has extended the due date of filing Income Tax Returns for the Financial Year 2018-19 to 30th September 2020.
Tags : Central Board of Direct Taxes, Income Tax Returns
ITAT, Mumbai: Non-Disclosure of Foreign Asset in ITR Not Valid Reason for Imposition of Penalty(08.04.2022)
Income Tax Appellate Tribunal (ITAT), Mumbai has observed that non disclosing of a foreign asset in the income tax return, by itself, is not a valid r.....
Tags : Income Tax Appellate Tribunal, foreign asset, income tax return, Black Money Act, assessee
CBIC Extends Due Date for Filing FY19 GST Returns(30.09.2020)
Central Board of Indirect Taxes and Customs has extended the due date for filing annual goods and services tax returns for the financial year ended Ma.....
Tags : Central Board of Indirect Taxes and Customs, GST Returns
Madras HC: Assessee Can be Prosecuted if Concealment of Income is Deliberate(27.06.2022)
Madras High Court has held that an assessee can be prosecuted for willfully and deliberately concealing his income by not filing his income tax return.....
Tags : Madras High Court, Income-Tax Return, Deliberate
SC: Suit in New Court Has to Proceed De Novo on Return of Plaint(06.08.2020)
Supreme Court has held that if a plaint is returned under Order VII Rule 10 and 10A of the Code of Civil Procedure, 1908 for presentation in the Court.....
Tags : Supreme Court, Prashant BhushanSupreme Court, Return of Plaint
ITAT: Deduction U/S 80IA of IT Act Cannot be Disallowed on Failure of Form No.10CCB Submission(13.06.2022)
Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the claim of deduction under Section 80IA of Income Tax (IT) Act 1961 cannot be di.....
Tags : ITAT, Revised Return, Due Date
CBDT Opens Income Tax Portal for Income Tax Return Filing for The Year 2022-23(23.06.2022)
Central Board of Direct Taxes (CBDT) has enabled the function of filing of the income tax return for the year 2022-23.
Tags : CBDT, Income-Tax Return, 2022-23
GST Department Issues Advisory for Taxpayers Who Opted for QRMP to Pay Tax Before 25th June(24.06.2022)
Goods and Services Tax (GST) department has issued an advisory asking the taxpayers opted for Quarterly Returns Monthly Payment (QRMP) scheme to pay t.....
Tags : GST Department, Quarterly Returns Monthly Payment, Advisory
CBDT Extends Due Date for Filing Income Tax Returns and Audit Reports to Oct 31st(09.10.2018)
Central Board of Direct Taxes (CBDT) has further extended due date for filing Income Tax Returns and Audit Reports to October 31st.
Tags : CBDT, Income Tax Returns
GSTN Reminds E-Com Operators to File TCS Return by 10th June(09.06.2022)
Goods and Service Tax Network (GSTN) has reminded the e-commerce operators to file TCS return in form GSTR-8 on or before 10th June 2022.
Tags : GSTN, TCS Return, GSTR-8
Rajasthan HC Refuses Return of 10 Year Old Boy to Canada Despite Canadian Court's Orders(06.02.2019)
Rajasthan High Court has refused to allow return of a 10-year-old boy to Canada, despite an order passed by a Canadian Court directing his return to c.....
Tags : Rajasthan High Court, Return of 10 Years Old Boy to Canada
SC: Value of Returned Goods is to be Considered for Determining Value for Refund Under Excise Act(06.09.2022)
Supreme Court has held that the value of the returned goods is to be considered for the purpose of determining the value for refund under Section 173L.....
Tags : Supreme Court, Refund, Returned Goods
SC to Centre: Make Web Portal With Details of Foreign Universities(19.09.2022)
Supreme Court has suggested that the Union Government could create a web portal containing the details of the foreign universities where the Ukraine r.....
Tags : Supreme Court, Ukraine Returnee, Medical Students
CBIC Enables GSTR-9 Return Form on GST Portal(11.12.2020)
Central Board of Indirect Taxes (CBIC) has enabled the Goods and Service Tax Annual Return (GSTR-9) of Financial Year 2019-20 on the GST Portal.
Tags : Central Board of Indirect Taxes, GSTR-9 Return Form
Ministry of Finance Extends Due Date for Filing of Income Tax Returns(31.12.2020)
Ministry of Finance has extended the due date for filing of income tax returns for the financial year 2019-2020 (AY 2020-21) as follows: (A) The due d.....
Tags : Ministry of Finance, Due Date of Filing Income Tax Returns
Ministry of Finance Extends Due Date for Filing of Income Tax Returns(31.12.2020)
Ministry of Finance has extended the due date for filing of income tax returns for the financial year 2019-2020 (AY 2020-21) till 10th January, 2021. .....
Tags : Ministry of Finance, Due Date of Filing Income Tax Returns
CBIC Extends Deadline for Filing GST Annual Returns(31.12.2020)
Central Board of Indirect Taxes and Customs (CBIC) has extended the filing of Goods and Services Tax Annual Returns (GSTR-9) for the Financial Year 20.....
Tags : Central Board of Indirect Taxes and Customs, Filing of GST Annual Returns
Gujarat High Court Asks CBDT to Decide on Extension of Deadline by January 12(11.01.2021)
Gujarat High Court has directed Central Board of Direct Taxation (CBDT) to take a decision by 12th January, 2021 on the extension of filing of Income .....
Tags : Gujarat High Court, Extension of Deadline for Filing Income Tax Returns
Kerala HC Issues Notice in Plea of UAE Returnee Who Lost Personal Belongings Due to Fire(17.02.2021)
Kerala High Court has issued notice to the Centre on a writ petition filed by United Arabs Emirates returnees who lost their household items and other.....
Tags : Kerala High Court, UAE Returnee Who Lost Personal Belongings
CIC Directs IT Department to Probe into Leak of IT Returns to Third Parties(17.04.2017)
Central Information Commission (CIC) has directed Income Tax Department to investigate into an incident of IT returns of an RTI applicant being releas.....
Tags : Central Information Commission, IT Returns
CBIC Extends Due Date for Filing FY20 GST Annual Returns till March 31(01.03.2021)
Central Board of Indirect Taxes and Customs has extended the deadline for filing annual Goods and Services Tax return and reconciliation statements fo.....
Tags : Central Board of Indirect Taxes and Customs, GST Annual Returns
Gujarat HC Directs GSTN to allow Rectification of Entries in GSTR-3B Return(11.03.2021)
Gujarat High Court has directed the Goods and Service Tax Network (GSTN) to allow the rectification of entries in the GSTR-3B return which was submit.....
Tags : Gujarat High Court, Rectification of Entries in GSTR-3B Return
CIC: Disclosure of IT Return Information Under RTI Invades Privacy of Assessee(19.04.2017)
Central Information Commission (CIC) has upheld an order rejecting an RTI application seeking details of income tax returns of a person on ground that.....
Tags : Central Information Commission, IT Return
Supreme Court: Making Aadhaar Mandatory For filing I-T Returns Illegal(21.04.2017)
Supreme Court has asked Attorney General (AG) Mukul Rohatgi to justify making Aadhaar mandatory for filing Income Tax returns as it is a complete viol.....
Tags : Supreme Court, I-T Returns, Aadhaar
Calcutta HC: Only Erroneous Actions of RO Interfering with Election Process Amenable to Scrutiny(15.03.2021)
Calcutta High Court has ruled that only such erroneous actions of Returning Officer, which would have the effect of interfering in the free flow of th.....
Tags : Calcutta High Court, Erroneous Actions of Returning Officer
Delhi Government Makes 14 Days Home Quarantine Mandatory for Kumbh Mela Returnees(19.04.2021)
Delhi Government has directed that all those residents of Delhi who have visited or are going to visit Kumbh-2021 at Haridwar, shall be required to co.....
Tags : Delhi Government, Kumbh Mela Returnees, 14 Days Mandatory Home Quarantine
Ker. HC: Can’t Seek Return of Plaint & Refund of Court Fees After Dismissal of Suit(20.01.2023)
Kerala High Court has held that petitioner can’t pray for return of the plaint and court fee as the said course is untenable and impermissible in law,.....
Tags : Kerala High Court, Court Fees, Return, Dismissal
#Income Tax: Returns Can Now Be Filed Till August 5, Deadline Extended(31.07.2017)
The last date for filing of Income Tax Returns (ITRs) for the financial year 2016-17 has been extended to August 5.
Tags : income tax returns
No Input Tax Credit if GST Returns Not Filed: Telangana HC(23.04.2019)
Telangana High Court has ruled that no input tax credit (ITC) is available unless GST returns are filed and a taxpayer is liable to pay penalty on the.....
Tags : Telangana High Court, Input Tax Credit, GST Return
AAR: GST Applicable on Goods Sent for Job Work but Not Returned Being Consumed in Process(02.04.2019)
Authority for Advance Ruling (AAR), West Bengal has held that the goods sent for job work but not returned being consumed in the process is supply and.....
Tags : AAR, GST, Goods Sent for Job Work but Not Returned
CBDT Notifies Income Tax Return Forms for AY 2019-20(05.04.2019)
Central Board of Direct Taxes (CBDT) has notified the income tax return forms for the Assessment Year 2019-20.
Tags : CBDT, Income Tax Return Forms, AY 2019-2020
CBIC Allows Companies to File GST Returns Without DSC with Mobile OTP(28.04.2021)
Central Board of Indirect Taxes and Customs (CBIC) has allowed the companies to file Goods and Services Tax Returns without Digital Signature Certific.....
Tags : Central Board of Indirect Taxes and Customs, GST Returns
Orissa HC: Can’t Expect GST Return Filing Without Commencement of Business(13.03.2023)
Orissa High Court while observing that license application should not be rejected only because a GST return has not been filed yet, has held that unle.....
Tags : Orissa High Court, GST Return, License Application
CBEC: Service Tax Return for April to June 2017 Must Be Filed before 15th August 2017(10.07.2017)
Central Board of Excise and Customs (CBEC) has mandated all service providers who are assesses under the Finance Act, 1994 to submit returns for the p.....
Tags : Service Tax Return
Delhi HC Appoints Justice Bharihoke as Returning Officer for Election of Equestrian Fed. of India(12.04.2023)
Delhi High Court while issuing directions for conducting elections of the office bearers to Equestrian Federation of India to ensure that a democratic.....
Tags : Delhi High Court, Equestrian Federation of India, Election, Returning Officer
Income Tax Return Deadline for Financial Year 2018-19 Extended to August 31(24.07.2019)
Ministry of Finance has extended the deadline for filing income tax return for Financial Year 018-19 by individuals to August 31, 2019 from July 31, 2.....
Tags : Income Tax Return, Deadline
Allahabad HC Enquires Over Woman Harassed Being Forced to Return to Husband(09.07.2021)
Allahabad High Court has called for an explanation from Senior Superintendent of Police, Aligarh, and the Superintendent of Police, Kasganj as to why .....
Tags : Allahabad High Court, Woman Harassed Being Forced to Return to Husband
Madras High Court: Aadhaar Mandatory for Filing IT Returns(09.11.2017)
Madras HC while rejecting the plea for exemption from quoting Aadhaar number while filing income tax returns has held that the provisions of Section 1.....
Tags : Madras HC, Income Tax Act, aadhaar number, Income Tax Returns
Government Notifies E-Assessment Scheme 2019 for Faceless Scrutiny of Income Tax Return(16.09.2019)
Central Government has notified that the E-assessment Scheme, 2019 that aims to completely eliminate the interactions between the tax authorities and .....
Tags : E-Assessment Scheme 2019, Income Tax Return
Finance Ministry Extends Due Date for Filing of Income Tax Returns (ITRs) for FY 2020-2021(10.09.2021)
Central Board of Direct Taxes (CBDT) has extended the due date of filing of income-tax returns and various reports of audit for the Assessment Year 20.....
Tags : Central Board of Direct Taxes, Filing of Income Tax Returns
CBDT Extends Time Period for Processing Income Tax Returns with Refund Claims(01.10.2021)
Central Board of Direct Taxes (CBDT) notified the extension of the time period for Processing returns with refund claims beyond prescribed time limits.....
Tags : Central Board of Direct Taxes, Income Tax Returns with Refund Claims
CBDT Extends Deadline for Filing of Income Tax Returns for J&K and Ladakh(26.12.2019)
Central Board of Direct Taxes has again extended the deadline for filing of all kinds of income tax returns to January 31, 2020, in the newly-created .....
Tags : CBDT, Income Tax Returns
KHC: Input Tax Credit Claims Not Shown in VAT Return Cannot be Availed Through Filing Form 240(13.01.2020)
Karnataka High Court (KHC) has held that the Input Tax Credit Claim which has not been shown in the Value Added Tax Return cannot be availed merely th.....
Tags : KHC, VAT Return
CBDT Relaxes Eligibility Conditions for Filing of IT Return Form-1 and 4 for Assessment Year 2020-21(13.01.2020)
Central Board of Direct Taxes has granted relaxation to eligibility conditions for filing of Income Tax Return Form-1 (Sahaj) and Form-4 (Sugam) for t.....
Tags : CBDT, IT Return
Income Tax Dept Notifies New Return Forms for 2016-17 for Wealthy Individuals(01.04.2016)
Income Tax Dept has notified new tax return forms for 2016-17, which require wealthy individuals to mandatorily disclose details about assets like lan.....
Tags : Income Tax Dept , Wealthy Individuals, New Return Forms
Rajasthan HC Inquires from Government About Provision for Return of Migrants(14.05.2020)
Rajasthan High Court has inquired from the State Government about the provisions for the return of over 19 Lakhs migrant workers presently stranded in.....
Tags : Rajasthan High Court, Return of Migrants
Patna HC Seeks Govt Response on Condition of Quarantine Centres for Returning Migrants(14.05.2020)
Patna High Court has called from the State Government the district-wise data as to the condition of the quarantine centres in Bihar for the migrants r.....
Tags : Patna High Court, Quarantine Centres for Returning Migrants
Rajasthan HC Issues Notice to on Return of Mortal Remains of Deceased in Accident in Russia(17.12.2021)
Rajasthan High Court has issued a notice to the Russian Embassy/Government of the Russian Federation on the plea of the wife and children of one Hiten.....
Tags : Rajasthan High Court, Return of Mortal Remains of Deceased in Accident in Russia
CBIC Extends Deadline for Filing of Returns in Forms GSTR-9 and GSTR-9C(30.12.2021)
Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline of Goods and Services Tax Annual Returns, Forms GSTR-9 and GSTR-9C for th.....
Tags : Central Board of Indirect Taxes and Customs, Filing of Annual Returns
ITAT, Mumbai: Penalty Cannot be Levied for Genuine Omissions in Income Tax Returns(19.02.2020)
Income Tax Appellate Tribunal (ITAT), Mumbai has held that genuine omissions must be excluded from the levy of penalty under Section 271 (1) (a) of th.....
Tags : Income Tax Appellate Tribunal, Genuine Omissions in Income Tax Returns
Gujarat HC Allows Habeas Corpus Petition; Directs Children’s Return To New Zealand(14.02.2022)
Gujarat High Court has directed the Husband to hand over the custody of the three young children to the Mother situated in New Zealand, emphasising th.....
Tags : Gujarat High Court, Children’s Return To New Zealand
Ministry of Corporate Affairs Extends Due Date of Filing Annual Return and Financial Statement(15.02.2022)
Ministry of Corporate Affairs ( MCA ) has again extended the due date of filing Annual Return and Financial Statement. The MCA has also relaxed the le.....
Tags : Ministry of Corporate Affairs, Filing Annual Return and Financial Statement
Calcutta HC Directs Police to Return Mobile Phone/SIM Card Seized From Doctor(02.04.2020)
Calcutta High Court has directed the Police to return mobile phone and SIM card seized from a doctor who criticized the Government in Social Media for.....
Tags : Calcutta High Court, Return Mobile Phone/SIM Card Seized From Doctor
Gujarat HC Seeks Assurance from CBDT on Problems of Assessees Unable to File Tax returns(19.01.2022)
Gujarat High Court has sought assurance, by way of an affidavit, from the Central Board of Direct Taxes (CBDT) that they would attend to the problems .....
Tags : Gujarat High Court, Filing of Tax returns
Central Board of Direct Taxes Notifies Changes in Income Tax Return Forms(06.01.2020)
Central Board of Direct Taxes has notified changes in Income Tax Returns Forms whereby individual taxpayers owning house property in joint ownership a.....
Tags : Central Board of Direct Taxes, Income Tax Return Forms
Kerala High Court: Vehicle Cannot be Detained for Non-Filing of GST Returns(06.01.2020)
Kerala High Court has held that for non filing of Goods and Services Tax returns under Forms GSTR-3B and GSTR-1 cannot be a reason for detaining vehic.....
Tags : Kerala High Court, GST Returns
SC: Return Filed Without Regular Books of Account May be Defective but Not Invalid(25.01.2024)
Supreme Court has held that tax return filed without regular books of account by assessee is defective but not invalid and the burden to inform the as.....
Tags : Supreme Court, Tax Return, Books of Account, Assessing Officer
#Union Budget 2022-2023: Finance Minister Proposes New Provision to File Updated Return(01.02.2022)
Finance Minister has proposed a new provision to file an updated return on payment of additional tax which can be filed within 2 years. This will enab.....
Tags : Union Budget, Finance Minister, Updated Return
Telangana High Court: Summoning Income Tax Returns Does Not Violate Right to Privacy(18.02.2020)
Telangana High Court has held that a direction to produce income tax returns in Court will not violate the right to privacy under Article 21 of the Co.....
Tags : Telangana High Court, Summoning Income Tax Returns
Finance Minister Extends Deadline for Filing of Income Tax Returns for FY 2018-19(24.03.2020)
Finance Minister, Nirmala Sitharaman has announced that the date for filing income tax returns for the financial year 2018-19 has been extended till 3.....
Tags : Finance Minister, Extension of Deadline for Filing of Returns
Statute
Gujarat Control of Terrorism and Organised Crime Bill, 2015(01.02.2016)
Gujarat’s Control of Terrorism and Organised Crime Bill, 2015, passed by the State’s legislative assembly has been returned, for the third time, by a .....
Tags : Gujarat, terrorist, organized crime, bill, returned