The SC declined to interfere with the High Courts order granting IGST refund despite return filing error. It upheld that ...
The Court addressed whether appeals could proceed despite low tax effect. It held that since Rule 8(3A) was already struck ...
The appellant initially sought an advance ruling regarding the applicable HSN classification and GST rate for such goods, ...
The issue was whether supply of water to vessels is a sale or a service. The Tribunal held that such supply forms part of port services and is taxable prior to 01.07.2010. It upheld the tax demand ...
The issue involved classification of EV parts under customs tariff. The Authority refused to issue a ruling as a similar ...
The tribunal held that a gift deed alone cannot establish legitimacy under Section 68. It directed fresh scrutiny of the donor’s financial ...
The article explains how GeM enables businesses to sell directly to government buyers under legal provisions. The key takeaway is that registration is essential for accessing government ...
The procedure for conversion of a One Person Company (OPC) into a Private Limited Company is governed by Section 18 of the Companies Act, 2013 and Rule 6 of ...
The notification grants scientific research approval enabling donors to claim tax deductions under Section 35. It mandates ...
The Insolvency and Bankruptcy Board of India released findings from an IIM Ahmedabad study evaluating firms resolved under the Insolvency and Bankruptcy Code up to 2025. Covering 1,194 firms, the ...
The tribunal held that reassessment fails if no addition is made on the issue cited for reopening. Additions on unrelated grounds were declared beyond ...
The court held that concessional GST applies only when prescribed supply routes are followed. Even genuine exports fail if conditions are not strictly ...