The Tribunal ruled that failure to deposit capital gains in CGAS does not bar Section 54 relief when the assessee invests in ...

The Supreme Court granted interim bail while directing day-to-day trial, balancing liberty with strict conditions despite the High Court’s refusal of regular ...

Summary : These two interconnected appeals arose from a common Order-in-Original passed by the Commissioner of Customs concerning disciplinary action against a licensed customs broker. The customs ...

The amendment requires every resolution plan to disclose ultimate beneficial owners and ownership structures. The key ...

The regulator relaxed KMP eligibility, expanded experience criteria, and allowed flexible PPM extensions. The move aims to ...

The High Court held that inter-State supplies remain taxable under IGST where goods are delivered outside the State. Contractual clauses on transfer of title cannot override Section 10(1)(a) of the ...

The Tribunal ruled that the appellate authority erred by admitting new documents without a Rule 46A application or giving the Assessing Officer a chance to rebut ...

Opportunity Given to Fix Returns: Analytics spotted questionable donation deductions and other exemptions. Taxpayers can revise returns to regularize claims and reduce follow-up ...

The Court clarified that for GST purposes, place of supply is determined by where goods reach the buyer, not where ownership changes. Supplies involving inter-state movement remain inter-state even if ...

Supreme Court held that deduction under section 36(1)(viii) of the Income Tax Act is not general exemption. Such deduction is specific incentive attached strictly to the profits arising from a defined ...

Learn the legal framework and practical steps to protect your business when GST authorities provisionally attach bank accounts, ensuring compliance while minimizing ...

The issue was whether reassessment and appellate orders could stand when participation was ineffective and grounds remained undecided. The Tribunal ruled that justice required restoration of the case ...