India’s shopping calendar now spans the year, driven by discounts, credit card offers, EMIs and category-based promotions ...
Jodhpur ITAT quashed a search assessment, holding that mechanical approval under Section 153D without application of mind ...
Article examines Punjab & Haryana HC's Amar Coop ruling reaffirming that portal-only upload is not valid GST service and ...
AAAR held ITC on GST paid for upfront lease amount of industrial land is blocked under Section 17(5)(d). Refund query was ...
Telangana HC permitted manual filing of a GST registration revocation application and directed the competent authority to ...
SAFEMA Tribunal upheld benami attachment, holding fictitious entity transactions justified attachment of the beneficial owner ...
SAFEMA Tribunal upheld a ₹39.50 lakh benami attachment, holding invoices did not rebut evidence of accommodation entries ...
Gujarat High Court quashed a Section 148 notice for AY 2015-16 as barred by limitation, holding the search assessment year ...
ITAT sustained a lump-sum addition of ₹5 lakh on demonetisation cash deposits under Section 68 and directed taxation under normal provisions instead of Section ...
SC dismissed the SLP and declined interference with the High Court's Section 153A ruling after considering its reasoning on incriminating material.
Allahabad HC quashed an FIR under Section 87 BNS, holding that police need not investigate the marriage of two consenting ...
Comparison of Switzerland's TJPG/LETA and India's SBO framework covering thresholds, filing process, reporting structure and register accessibility.
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