Tax Compliance – smeaccountant

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Delhi ITAT Confirms Section 87A Rebate Applicability on Section 111A Gains for AY 2025-26

Delhi ITAT rules that the Section 87A rebate covers Section 111A short-term capital gains for assessment year 2025-26, deeming future restrictions prospective.

Prasenjit Bhowmik September 10, 2026

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GSTAT Upholds GST Penalty for Transporting Excavator Without E-Way Bill

Learn about the GSTAT ruling upholding a GST penalty for transporting an excavator without an e-way bill following the rejection of D.S Traders' appeal.

Prasenjit Bhowmik September 9, 2026

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ITAT Excuses 308-Day Filing Lag and Restores CPC Adjustment Appeal

Discover how the Bangalore ITAT condoned a 308-day delay due to pandemic pressures, successfully reviving a taxpayer appeal concerning PF and ESI disallowances.

Prasenjit Bhowmik September 8, 2026

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GSTN Updates Portal to Allow Appeals Against NIL and Zero Demand Orders

Learn about the latest GSTN portal update that enables taxpayers to file Form GST APL-01 against NIL or zero demand orders for better compliance.

Prasenjit Bhowmik September 8, 2026

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Tax Audit Mistakes: Essential Thresholds and Compliance Rules

Avoid common tax audit errors by understanding key financial thresholds, turnover limits, presumptive taxation, and cash transaction rules.

Prasenjit Bhowmik September 8, 2026

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Assured-Margin Model and Double Transfer Pricing Adjustments in Income Tax

Explore how the ITAT Mumbai addressed nil valuation of real services, preventing double transfer pricing adjustments in income tax proceedings.

Prasenjit Bhowmik September 7, 2026

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ITAT Rules Incomplete Trust Deed Does Not Cancel Section 12AB Registration

ITAT Chandigarh orders a fresh examination for Section 12AB registration after a trust submitted its complete trust deed and relevant documents.

Prasenjit Bhowmik September 6, 2026

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CESTAT Kolkata Cancels Section 78 Penalty for Bona Fide Service Tax Delay

CESTAT Kolkata sets aside Section 78 penalty when service tax and interest are paid before adjudication without intent to evade.

Prasenjit Bhowmik September 5, 2026

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Understanding GST Liability of Legal Representatives After Taxpayer Death

Learn how Section 93 of the CGST Act handles tax liabilities when a registered taxpayer passes away, detailing legal heir responsibilities.

Prasenjit Bhowmik September 5, 2026

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Understanding Foreign Assets Income Tax Notices and Schedule FA Compliance

Learn about foreign assets income tax notices, Schedule FA disclosures, Section 131 and 148 proceedings, and the Black Money Act regulations.

Prasenjit Bhowmik September 5, 2026