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 DGFT issued procedures for CPC and RPC import allocation following CAQM directions based on Supreme Court orders. The ruling enforces quantity caps and mandates case-by-case allocation within ...

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 ...

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

The issue was whether deductions like commission affect export benefits. The circular clarifies that full FOB value is allowed unless deductions exceed ...

The amendment extends the MEP of USD 1400 per metric ton for honey exports. The ruling does not introduce new conditions but prolongs the existing framework. Exporters must comply with the unchanged ...