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

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 ...

CESTAT Chennai held that penalty under section 114 of the Customs Act not sustained in absence of proof of mens rea since establishing mens-rea is also a prerequisite to attribute attempt. Accordingly ...

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 ...

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 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 ...

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 Court held that Section 5(c) of the POCSO Act was prima facie inapplicable as the accused did not qualify as a public servant. On this basis and due to prolonged incarceration, the life sentence ...

The High Court held that the appellate authority failed to consider material documents placed on record while rejecting a GST appeal. The matter was remanded for fresh decision after proper evaluation ...