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- Rule 32(5)-second hand vehicle sale
- Deferred Customs Duty for Manufacturers: Decoding the EMI Framework and...
- Why Most GST Battles Are Lost Before They Even Begin
- LEGAL CHARACTER OF COMMITTEE OF CREDITORS
- Bureau of Indian Standards (BIS): Fees, Certification Framework and...
- Intermediary Amendment in Budget 2026 - When Silence of the Law Speaks
- Business Transfer Agreement in India: Relevant Laws and Regulatory Considerations
- Analysis of the Food Safety and Standards (Licensing and Registration of...
- Writ remedy remains available when the appellate tribunal is non...
- Cancellation of GST registration: furnishing pending returns and paying...
- Restriction of Input Tax Credit under Rule 86A applies only to...
- Statutory apportionment 70:30 for Solar Power Systems yields a uniform...
- Suspension of GST registration quashed; cancellation notice to be decided...
- Retroactive GST registration cancellation invalid; revival permitted only...
- Double penalisation: general penalty barred where concessional late fee is...
- Tariff classification of soaps determines GST rate; toilet soaps attract...
- GST exclusion for petroleum: petrol and diesel remain outside GST scope,...
- Reliance on DVO report permissible after books of account were rejected,...
- Reliance on Hypothecation Statements upheld where certified inflated stock...
- Referral to Principal Commissioner for stay quantum required; recovery...
- Business reorganisation requires recognition of successor's modified...
- Cash loan exception requires accepted finding of cash receipt before...
- Cancellation of registration under section 12AB(4) limited-section 13...
- Proceeds of Crime: bona fide share sale returns not proceeds in seller's...
- Deduction under Chapter 80 maintained despite late Form No.10CCB filing...
- Substantial compliance doctrine upheld: procedural delay in filing Form...
- Purchases Evidence: invoices, bank payments and GST records prevent total...
- Notional income recognition under IND AS upheld as non taxable and remand...
- Pre-commencement R&D deduction denied where business had not commenced;...
- Non-commencement of activities alone cannot negate charitable...
- Revenue recognition: estimated profit on undisclosed on-money taxed when...
- Unaccounted Profit: estimate limited to profit element at 10% and taxed on...
- Priority of set-off: brought forward business losses must be adjusted...
- Second proviso to section 153A limits post search assessments and confines...
- Unexplained cash credits require cogent evidence to displace accepted...
- Deemed valuation cannot supplant a rectified stamp valuation; residential...
- Reopening of assessment lacking valid belief: interest under land...
- Reopening assessments: lack of independent application of mind invalidates...
- Mandatory digital signature required to complete e-assessments; absence...
- Duty to verify online registrations: verification duty arises only after...
- Entitlement to Transmission of Shares upheld: legal heirs may seek...
- Vesting of Title on Sale Confirmation: confirmation vests title despite...
- Right to be heard protects parties with interests from asset sales during...
- Forensic audit admissibility: reports by suspended management lacking...
- Penalty discretion under statutory maximum upheld; appellate enhancement...
- Rupee settles 5 paise down at new record low of 92.30 against US dollar
- Pillar Two income taxes: defer recognition of related deferred tax and...
- Back to Town (BTT) procedure for export cargo due to maritime disruption:...
- Section 143AA procedures for returned export cargo: berth, verification,...
- Transit bond requirement for transshipment containers: movement to CFS...
- Back to Town relief for stranded export containers: seal verification...
- India, US engaged in talks on bilateral trade pact: Commerce ministry
- Rate of Tax Deduction at Source (TDS Chart) for the Payment made to Any...
- Actual payment requirement for tax deductions: transfer of employee...
- Union Minister Of Commerce And Industry Shri Piyush Goyal Urges Industry...
- APEDA Facilitates First Export of GI-Tagged Joha Rice from Assam to the...
- Economic Stabilization Fund to help deal with unanticipated crisis: Sitharaman
- Rate of Tax Deduction at Source (TDS Chart) for the Payment made to...
- India's forex reserves drop USD 11.68 bn to USD 716.81 bn
- Best Crypto Presale: Deepsnitch AI Targets 300X With Unique Narrative as...
- Fitch ups India's GDP growth estimate for FY26; projects USD 70/barrel oil in 2026
- India, US remain engaged for a mutually beneficial trade pact: Commerce ministry
- EXPLAINER: Why kerosene and coal are making a temporary comeback in India
- Lok Sabha approves supplementary demands for grants for additional Rs 2.01...
- Economic Stabilisation Fund to help govt respond to global challenges: Sitharaman
- Rate of Tax Deduction at Source (TDS Chart) for the Payment made to...
- Congressional Democrats say Trump tariffs will cost US households more...
- NXT Conclave 2026: PM Modi Unveils India’s Energy Strategy
- DRI raids illegal Alprazolam factory in Andhra Pradesh under Operation...
- Secretary, DFS chairs meeting with Non-Banking Financial Companies (NBFCs)...
- IN THE AGE OF SMARTPHONES, DIGITAL DISCIPLINE IS THE NEW PROFESSIONAL VIRTUE
- Trade Facilitation During Maritime Disruptions: A Legal Analysis of...
- Oil and the World Economy: The Impact of War on Economic Survival 1. Introduction
- ISSUING OF SHOW CAUSE NOTICE ON E-MAIL ID OF THE ASSESSEE
- The Future of Oil-Based Economies in a Changing Global Order
- Duty of Due Diligence affirmed - customs broker licence suspension...
- Retrospective cancellation requires prior show cause notice with supplied...
- Retrospective cancellation requires specific notice and disclosed...
- Deemed cancellation of GST registration on amalgamation: orders against...
- Prima facie satisfaction to reopen under Section 148A does not require...
- Charitable activity test: retained donations fell below monetary threshold...
- Deduction for additional employee cost under 80JJAA upheld for three...
- Mandatory notice under section 143(2) is jurisdictional; absence vitiates...
- Deductibility for charitable donations affirmed where payments to approved...
- Demutualisation shares: holding period and cost trace to original...
- Accrual of Business Income: recognition occurs on possession and receipt...
- Recognition of donee status must exist at donation; absence defeats...
- Reassessment Notice Validity: notice issued in name of dissolved entity is...
- Interest on delayed VAT compensatory, therefore treated as deductible...
- Right to confrontation and corroboration of third party digital evidence:...
- Disallowance of construction cost reversed where contractor confirmation...
- Reopening of assessment based on investigation material upheld, and...
- Taxability of excess stock: undifferentiated pre year end stock offered as...
- Exemption under Section 54F allows appellate authorities to admit belated...
- Mis-declaration in import descriptions must be deliberate to justify...
- Liability for EPCG export shortfall: duty and interest sustained, but...
- Transaction value rejection: reassessment using contemporaneous import...
- Transmission and reception apparatus: webcams and video conferencing units...
- Provisional attachment under PMLA may be confirmed despite trial-court...
- Immunity under VCES prevents reopening overlapping service tax...
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