Bringing on U.S.-based employees or contractors shifts how the business is analyzed, regardless of where the founder lives. Having a U.S.-based employee or active partner generally creates effectively ...

Kenya Revenue Authority has launched a crackdown in Kisumu targeting over three million registered taxpayers in Western Kenya who file nil returns or fail to file at all.

The High Court held that once concessional late fee under Section 47 is paid for delayed GSTR-9 filing, a separate general penalty under Section 125 cannot be imposed. The additional penalty was ...

AIS analytics now detect non-filers where pension and interest income exist. Voluntary filing through ITR-U helps avoid notices under Sections 142(1) and 148, saving professional costs and compliance ...

The Comptroller and Auditor General of India (CAG) has flagged serious irregularities in GST compliance and monitoring in Bihar, pointing to risky E-Way Bill transactions, excess Input Tax Credit (ITC ...

The Court refused to entertain a writ petition challenging rectification orders under Section 161, holding that the petitioner must pursue the statutory appellate remedy instead of invoking Article ...

Courts have clarified that “reason to believe” under GST must rest on tangible material, not mere suspicion or template notices. Arbitrary cancellations, searches, and arrests without recorded reasons ...

The Supreme Court held that appeals involving tax below the prescribed monetary threshold should not be pursued. The question of limitation in reassessment was left open for future ...

The High Court set aside cancellation of GST registration due to non-filing of returns and directed restoration upon payment of all statutory dues. The ruling emphasizes revenue interest and ...

Practical client KYC checklist for GST professionals to reduce exposure under Section 122(3A) and document safeguards against fake registration and ITC ...

The Tribunal remanded the reassessment after the assessee sought another opportunity to explain the source of investment. The addition was set aside subject to payment of costs and fresh adjudication ...

ITAT held that scrap trading does not follow a fixed sales pattern and income declared under Section 44AD cannot be rejected on suspicion. Addition under Section 68 was ...