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- Delay and laches: COVID stay did not excuse failure to prosecute an...
- TDS liability: regulatory control suffices to classify an entity as a...
- Input Tax Credit restriction on works-contract construction of immovable...
- Reopening of assessment requires fresh tangible material showing escaped...
- Notice of Demand under Section 156 invalid without antecedent assessment...
- Fees for technical services: Article 9 neutralisation cannot...
- Genuineness of investment evidence determines LTCG entitlement; non...
- Audit Report Requirement: proviso applied from cut-off date, mere CA...
- Undervalued property under Section 56(2)(vii) - remanded for AO to verify...
- Transfer Pricing methods: Bright Line Test rejected; limited ALP uplift...
- Substantial justice over technical non compliance: non deliberate delay in...
- Books of account rejection required before estimation; estimated additions...
- Excessiveness under section 40A(2) must be found; lack of minute employee...
- APEDA Organises Sikkim Organic Conclave-cum-International Buyer Seller...
- Goodwill Depreciation disallowed as artificial creation; buy-back...
- Revenue v Capital classification: temporary, site-specific works that...
- Benami Transactions: Provisional attachment upheld; beneficial ownership...
- Limitation on Redemption Option: failure to pay within the statutory...
- Import entitlement for repairs and after sales service extends to...
- Distinctness of software for customs valuation: software excluded from...
- Conversion of ores into concentrates treated as manufacture, so processed...
- Customs Broker duty to inform: confirmed penalty for failing to report...
- Burden of proof on Revenue: failure to prove open cells led to LED/LCD...
- Legitimacy of foreign funds governs post residence transfer rights;...
- Andhra to open coastline for rare earth mining, eyes China import cut
- Standard of proof by preponderance confirms FEMA contraventions based on...
- Reverse Charge Liability: recipient bears service tax for manpower supply;...
- Levy of Clean Energy Cess and excise duty arises at removal from mines;...
- CGA launches Government Bank Dashboard and Government Bank Manual to...
- MULTIPLE GST REGISTRATIONS IN A STATE - STRATEGIC EXPANSION OR COMPLIANCE BURDEN?
- If not now, then when ?. Part eleven under GST Laws
- Why Your Profitable EOU Shows Negative NFE in QPR
- Remand Is Not Relief: The Supreme Court’s Warning Against “Consider...
- EXPORT OF TEJ PATTA (INDIAN BAY LEAF) FROM INDIA
- If not now, then when ?. Part ten under GST Laws
- THE HUMAN EDGE — PROFESSIONAL SUCCESS FOR CHARTERED ACCOUNTANTS IN THE AGE OF AI
- Government Launches LIFT Initiative Under Export Promotion Mission – NIRYAT DISHA
- Comparative Analysis: FTWZ vs. Customs Bonded Warehouse vs. MOOWR Scheme.
- DGGI busts Rs 593 crore fake invoice fraud; mastermind arrested in Bengaluru
- Time Limit for Filing Appeals before the Appellate Tribunal under U.P. GST Act, 2017
- 2026 (3) TMI 259
- 2026 (3) TMI 154
- Extension of Deferred Payment of Customs Duty benefits to ‘Eligible...
- India, EU trade agreement includes model mediation procedures
- CM Yogi reviews tax collection in FY2025-26 so far
- Congress not just removed clothes at AI Summit but exposed its...
- Home Minister Shah orders crackdown on illegal migrants in India-Nepal...
- Governor emphasises inclusive and sustainable development through tax reforms
- IBC represents legislative choice to privilege speed over exhaustive...
- Rupee falls 17 paise to settle at 91.08 against US dollar
- Fugitive economic offender from UP arrested in Dubai; ED moves for extradition
- Explainer: MoSPI releases new GDP series with base year 2022-23
- Judge who discharged Arvind Kejriwal in excise-policy case dealt with...
- NABARD projects priority sector credit potential of Rs 4.99 lakh cr for...
- Congress received money from CIA, KGB when Indira Gandhi was at helm: BJP
- FY27 GDP growth revised upwards to 7-7.4 pc, economy to cross USD 4 trn mark: CEA
- India's GDP to grow 7.6 pc in FY26 after revamp of calculation framework
- Anil Ambani skips appearance before ED in PMLA case
- Valuation report requirement: registered valuers must use Board notified...
- Valuation standards now set by Board circular; valuers must use...
- Fair value determination procedure updated: two valuers, coordinating...
- Single Window integration on SWIFT 2.0 enables unified PGA onboarding,...
- New GDP series projects higher growth rate at 7.6 pc in FY26, 7.8 pc in Oct-Dec
- Authorized Economic Operator helpdesk established to assist applicants and...
- India's forex reserves drop USD 2.119 bn to USD 723.608 bn
- Monthly review of accounts of Government of India upto January 2026 (FY 2025-26)
- Clarification on Advance Tax Liability in case of Senior Citizen Individual
- Clarification Required - Timing of TRC, Form 10F, No PE Declaration and...
- Indian NRIs Are Quietly Redirecting Wealth to Gift City — Moving Away...
- Excise case: Court says procedure allowing indefinite jail term can...
- Watching developments in US; joint statement on trade deal provides for...
- Availability of ITC on Construction of Building for Letting Out
- Improper Electronic Service of Notices: court held portal upload...
- Non-application of mind by an appellate authority: order set aside and...
- Opportunity to be Heard under Section 75(4): adjudication set aside for...
- Electronic upload of Form GST DRC-07 is mandatory and treated as notice...
- Tribunal Functionality obligations: HC directs affidavit by Joint...
- Principles of Natural Justice require quashing non-speaking tax orders and...
- Maintainability of advance ruling applications may be reviewed and...
- Dictionary Meaning applied to 'instrument, appliance or apparatus' leads...
- Intermediary services vs Principal-to-Principal: direct supplies to...
- Reopening of assessment invalid where assessing officer fails to record...
- Limitation period for penalty under section 275(1)(c) bars late...
- Application of benefit-test and connected-persons rejected where no direct...
- Reasonable Cause for Late Return: penalty under section 271(1)(c)...
- Private benefit rule failed where documentary possession and no personal...
- Transfer Pricing: internal CUP accepted, forex risk add on rejected and...
- Voluntary deposit prior to notice leads to deletion of penalties when...
- Rejection of books of accounts upheld; unexplained cash deposits during...
- Charitable exemption denial remanded for reconsideration; charitable...
- Assessment of Trust Expenses: documentary payroll and ledger evidence...
- Reopening assessment invalid where notice under section 147 issued instead...
- Benami transaction: failure of benamidar to disclose source plus money...
- Benami transaction: accommodation entries and lack of source of funds...
- BIS Registration Requirement: Prospective supersession prevents...
- Misdeclaration of goods upheld; customs value redetermined from supplier...
- Differential Duty under EPCG remitted for re computation; confiscation and...
- Duty to Notify: broker failed to advise client and inform customs,...
- Natural justice breach mandates remand for de novo adjudication, directing...
- Transaction Value: reliance on BRC and final invoice upheld, remand...
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