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    July 11, 2026   Case Laws Indian Laws
    Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
    July 11, 2026   Case Laws Indian Laws
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications Customs
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    July 10, 2026   Circulars GST - States
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    July 10, 2026   Case Laws GST
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    July 10, 2026   Case Laws GST
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    July 10, 2026   Case Laws GST
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    July 10, 2026   Case Laws GST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.

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      Income Tax

      Entitlement to deduction U/s 54 - Assessing Officer cannot...

      Deduction u/s 54 Must Be Claimed in Revised Return Before Assessment Proceedings; Late Filing Cannot Be Revised.

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      Income TaxNovember 30, 2015Case LawsAT
      Entitlement to deduction U/s 54 - Assessing Officer cannot allow deduction claimed during the course of assessment proceedings, it can be claimed only in revised return filed before him. The assessee’s return was belated, which cannot be revised under the law. - AT
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