Sovereign Gold Bonds (SGBs) are government securities denominated in grams of gold. They are substitutes for holding physical gold....

During finalisation of accounts, the following points are to be considered while finalisation of such assets. 1. Blocked/ Ineligible...

The scope of restriction under section 17(5) of the CGST Act was widened by placing restriction on rent-a-cab to leasing, renting or...

ITC is blocked on certain types of motor vehicles even though they may be used in the course or furtherance of business. This would be so...