According to the GST Act, there is no provision for filing revised returns. Consequently, once GSTR-1 and GSTR-3B are filed, ...

However, the High Court acknowledged the petitioner’s contention that the Order-in-Original consolidated demands for multiple financial years, including those covered by the Amnesty Scheme. The court ...

Aggrieved by the AO’s order, Adarsh Developers appealed to the CIT (A), who sided with the assessee and allowed the claimed deduction. The CIT (A) found that the advances were intrinsically linked to ...

According to the SEBI investigation, the scheme began with the company’s promoters, including Gaurav Gupta and Rakesh Kumar Gupta, engaging market operators like Manish Mishra and Subhash Agarwal.

Supreme Court of India on May 22, 2025, affirmed the constitutional validity of the Kerala luxury tax imposed on cable television services. The ruling came in the case of State of Kerala & Another Vs ...

The Indian regulatory framework on spoofing remains scattered, along with inadequate surveillance systems to detect such trades, demanding regulatory intervention to deter such manipulative practices ...

The Reserve Bank of India’s Monetary Policy Committee (MPC), chaired by Governor Sanjay Malhotra, met from June 4-6, 2025, ...

1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2025. (2) They shall come into force with ...

The statutory time frame provided to a taxpayer for filing an appeal before GSTAT is Three (3) months from the date of ...

let’s view summary of tables to be reported in GSTR-1. 1. Taxable No. 4 outward supplies made to registered persons ...

As things stands, the Bench points out in para 6 revealing that, “Aggrieved thereof, the appellant has preferred an appeal before this Court. The significant point of challenge taken by the appellant ...

The case, which travelled through various judicial levels, centred on the novel legal question of whether a human organ, specifically the heart, could be considered a ‘plant’ under the Income Tax Act, ...