GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verification remains with the appellate ...

The Court held that reliable DNA profiling and medical evidence can independently establish guilt. It ruled that absence of a strong “last seen” theory does not weaken a complete chain of scientific ...

Regulatory changes now require companies to disclose and verify ESG data, increasing demand for professional assurance services. Chartered accountants can leverage their audit and compliance skills to ...

The Tribunal held that margins earned from buying and selling cargo space are trading profits, not consideration for services. Such transactions on a principal-to-principal basis are not liable to ...

The provision grants full deduction of profits for eligible start-ups for three years. The key takeaway is that structured conditions must be met to claim the ...

The Tribunal examined whether leasing property to a company makes it taxable. It held that actual use determines taxability, ...

The issue was whether missing country-of-origin markings could deny duty exemption. The Tribunal held that valid documents and identifiable goods suffice, allowing ...

The ruling held that incomplete documentation or minor deficiencies cannot be sole grounds for denial of registration. It emphasized that such issues may be examined during assessment ...

The issue was whether authorities can block ITC beyond available balance. The Court held that Rule 86A allows restriction ...

The case examined whether delay in filing supplementary Bills of Entry warrants penalty. The Tribunal ruled that delay caused by post-clearance discovery of excess goods is justified. The decision ...

The case addressed whether authorities can change the taxable category during adjudication. The Tribunal ruled that the show cause notice is the foundation and cannot be altered. The demand was set ...

CESTAT held that secondment of employees is taxable as manpower supply service. However, it set aside extended period demands due to absence of ...