The case began with a show-cause notice issued on January 19, 2024, which outlined the grounds for the cancellation of Limton Metals’ GST registration under the Central Goods and Services Tax Act, ...

In a significant ruling, the Calcutta High Court addressed the issues of interest and penalty in the context of Input Tax Credit (ITC) in the case of Utpal Das Vs State of West Bengal & Ors. The ...

The Income Tax Appellate Tribunal (ITAT) overturned the ruling, pointing out that the company had already exercised its option for the lower tax rate in AY 2020-21 by filing Form 10IC, and this option ...

Central Board of Direct Taxes (CBDT), through Circular No. 10/2024 dated 29th September 2024, has extended the deadline for ...

As Indian tax authorities become more vigilant about offshore tax arrangements, the (POEM) strategy has gained prominence. The POEM rule, introduced under the Indian Income Tax Act, determines the tax ...

The Informants, Vande Mataram Cable TV Network and Jaipal Singh Gulati, accused several entities, including the Union of ...

Despite these submissions, the respondent, Assistant Commissioner (ST), dismissed the petitioner’s clarifications as ...

In view of the categorical finding recorded in paragraph 13 of the impugned judgment and in the facts of the case, no case for interference is made out in exercise of our jurisdiction under Article ...

While arriving from the Book Profit to the Taxable Income, assessee has to adhered to various sections contained under Income-tax Act relating to allowance and disallowance of expenditure or income ...

A Legal Perspective on Haryana’s S+4 Floor Construction Policy . Introduction. In a report by Savills India, the property prices of pr ...

The International Securities Identification Number (ISIN) is a universally recognized number that is used for identification of securities. Need of introduction of ISIN to a standardized ...

We do not want to discuss what provisions were earlier in the GST relating to applicability of Outbound freight and Inbound freight before 1 st October 2023 and also the cases decided by the Hon’ble ...