Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the CGST Act, confirming it as ...

J&K HC rules CGST/SGST officer cross-empowerment under Section 6 is automatic, enabling intelligence-based enforcement regardless of taxpayer assignment for ...

Tribunal held that Netflix India is a limited-risk distributor providing access support services, not a content or technology entrepreneur. Since no copyright or technical licence existed, the ...

Victimology focuses on victim rights and rehabilitation under CrPC/BNSS and NALSA. It leverages AI and digital platforms for support, compensation (CVCF), and restorative ...

Explore how India's legal system is shifting its focus from only punishing offenders to supporting victims through victimology, compensation schemes (BNSS, NALSA), and restorative ...

ITAT Chandigarh ruled that additional income offered by a taxpayer during a survey, derived from business-related discrepancies like excess cash or stock, must be taxed at normal business rates. The ...

Recent ITAT and High Court rulings confirm the Tax Residency Certificate (TRC) is key to claiming DTAA benefits, reinforcing ...

Indian statutory auditors must embrace IT proficiency and CAATs to manage ERP data and system controls. Non-IT friendly ...

GST rulings clarify ITC eligibility on high-tension electricity infrastructure installed outside factory premises. Movable ...

Loss of ₹7.66 Crore was allowable as bad debt deduction under Section 36(1)(vii), recognising the loss as a genuine business ...

Andhra Pradesh High Court set aside a GST cancellation order, ruling that retrospective cancellation date was invalid as show ...

Since common input services were used for both taxable output and trading, assessee was required to reverse proportionate credit attributable to trading along with interest. Penalty under Rule 15(3) ...