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Notices for Donation to Penny Political Parties

This is an explanation for sections 80GGB and 80GGC of the Indian Income Tax Act. According to this explanation, the term “political party” mentioned in these sections refers to a political party that is officially registered under section 29A of the Representation of the People

GST Year End Compliances

Goods and Services Tax (GST) is a tax system implemented in India to simplify and streamline the indirect tax structure. GST year-end compliances refer to the various tasks that taxpayers need to complete before the end of the financial year (FY) to comply with the

195 Seizure Section 129 vs Section 67

The petitioner stored the goods in a separate godown which, inadvertently, was not mentioned in the e-way bill- Penalty u/s 129 cannot be invoked for the seizure of the goods at the lying godown. Hon’ble Calcutta High Court in Sandip Kumar Singhal Versus Deputy Commissioner,