Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Companies are permitted to file prescribed annual filing e-forms for FY 2024-25 (including annual return and financial statement forms) up to 31 January 2026 without payment of additional fees, thereby waiving late-filing additional fees for filings made within this extended window. All other conditions and requirements stipulated in General Circular No. 06/2025 remain unchanged, thereby continuing to govern the manner and compliance parameters for such filings.
Companies are permitted to file prescribed annual filing e-forms for FY 2024-25 (including annual return and financial statement forms) up to 31 January 2026 without payment of additional fees, thereby waiving late-filing additional fees for filings made within this extended window. All other conditions and requirements stipulated in General Circular No. 06/2025 remain unchanged, thereby continuing to govern the manner and compliance parameters for such filings.
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