Authorities cannot insist on adding an irrevocable clause in trust deeds for Section 12A renewal when the trust is otherwise ...

Capital gains exemptions on property sales often lead to litigation due to Section 54 timelines and unclear date of transfer in ...

The ruling refused to admit the application, noting that the pure agent issue on electricity reimbursement had already been ...

The AAR held that medicated toilet soap cannot claim the 5% GST rate meant for ordinary toilet soap, as its therapeutic ...

The issue was whether transporters can claim ITC on bio-diesel. The ruling confirms ITC is allowed when GST is paid under forward ...

CESTAT Delhi held that imported parts being all parts of Juniper router are cannot be classified as Network Interface Card ...

The issue was whether additions can rest on seized loose sheets termed as dumb documents. The Tribunal upheld Section 69C additions, holding that seized material supported by statements is valid ...

The issue was whether revision could stand on incorrect factual assumptions. ITAT held that misreading records makes the revision invalid, reaffirming that Section 263 needs real ...

The issue was whether an assessment can continue after the assessee’s death. The Tribunal held such an order void ab initio when the legal heir is not ...

The registrar penalised a company and its directors for failing to disclose a director’s regularisation in the annual return.

The registrar imposed penalties for a 212-day delay in filing Form MGT-14. Subsequent compliance did not absolve liability ...

The registrar imposed the maximum penalty for delayed MSME Form I filings. Even belated compliance did not prevent monetary ...