ITR Form 2022-23: The Central Board of Direct Taxes has issued Income Tax return forms for individuals, Hindu Undivided Families, businesses, and others for the fiscal year 2022-23. The early notification of ITR forms for this year would provide sufficient time for all stakeholders, including the e-filing portal, third-party software companies, taxpayers, and tax professionals, to prepare their returns early. …
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal, consisting of P.K. Chaudhary, has held that the notification levying service tax under the reverse charge mechanism for works contract service shall be applicable only to individuals, partnership firms, and Hindu Undivided Families, and not to corporate. Chaudhary, has held that the notification levying service tax under the …
