The Central Government has authorized the GSTAT Principal Bench, New Delhi, to hear appeals under Section 101B of the CGST Act. The notification gives retrospective effect from 1 April 2026 and ...
This article explains how Safe Harbour Rules under the Income-tax Act, 2025 interact with APAs, MAP provisions, and transfer pricing assessments. It highlights compliance obligations, MAP forfeiture ...
The Tribunal found that the assessee had furnished agricultural sale bills, revenue records, and bank details supporting the cash deposits. Considering the facts and circumstances, only a partial ...
Karnataka High Court Full Bench ruled that reassessment under Section 147 cannot be initiated merely because the Assessing ...
The ITAT restored the ₹1.36 crore stock valuation addition to the AO after finding that the assessee’s Weighted Average Cost method under AS-2 and ICDS-II was never properly examined. The Tribunal ...
It held that under the GST framework, cross-empowerment provisions under Section 6 of the CGST Act and Section 4 of the IGST Act authorize State GST officers to act as proper officers, thereby ...
ITAT Jaipur held that additions for unexplained sales and investment could not survive once the CESTAT rejected allegations of clandestine removal of goods. The Tribunal deleted additions made under ...
CESTAT Delhi held that amounts received by a recovery agent from a lender were taxable as service consideration since no documentary evidence of a joint venture existed. The Tribunal upheld service ...
The Ministry of Finance has updated Notification No. 63/1994-Customs (N.T.) to notify the Samrang motorable road route for customs purposes. The change enables smoother border movement and customs ...
Alternative Investment Funds provide access to private equity, startups, infrastructure, and high-growth investment opportunities beyond traditional instruments. This guide explains how AIFs work and ...
The Mumbai ITAT held that no separate addition for alleged bogus purchases can be made where the assessee has already disclosed a higher gross profit on disputed transactions. The Tribunal relied on ...
The Tribunal observed that official salary documents issued by the employer and Income Tax Department showed salary income of ...
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