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NCCD education cess and secondary & higher education cess to be leviable even if the Central Excise duty or Customs duty was exempted

In the absence of any transfer order no other AO than the one who initiated the proceedings shall have jurisdiction to continue with proceedings

CBIC Circular clarifying Levy and Collection of Social Welfare cess in cash issued

No Penalty should be levied due to clerical error committed by a CA while filing ITR

Incentive received from the Government for exploring new market a capital receipt
