The draft guidelines introduce uniform reporting formats, detailed documentation rules, and structured valuation processes to ...

The ROC held that failure to reflect authorised capital alteration in every copy of the Memorandum violated Section 15(1), ...

Breaks down India’s transfer pricing framework, recent amendments, and judicial trends, highlighting how the arm’s-length ...

Breaks down the three-day electronic GST approval system and how small taxpayers can benefit from the simplified registration ...

Explores how intellectual property protections must coexist with public welfare to ensure access to medicines, knowledge, and ...

DRP Route Cannot Extend Limitation: Assessment Beyond Section 153 Limit Struck Down by ITAT Hyderabad. Tribunal examined the core ...

Highlights how authorities routinely invoke Section 74 without evidence of fraud and explains courts’ stance that such notices are jurisdictionally invalid. Emphasizes the need for proper scrutiny and ...

The authority held that complaint-related submissions received from Insolvency Professionals are held in fiduciary capacity and exempt under Section 8(1)(e). The ruling reiterates that RTI cannot be ...

SGST imbalance through intelligent IGST utilisation. The tool ensures optimal credit use, prevents cash outflow, and delivers portal-ready matrices for seamless GSTR-3B ...

Observing that the tender had been cancelled and no proof of bid-rigging was provided, the Commission concluded that no competition concern arose and dismissed the information under Section ...

High Court held that rewards under GST informer schemes are purely discretionary and cannot be claimed through mandamus. Informers have no right to challenge assessment or appellate ...

The Court ruled that cotton seed oil cake remains exempt when used as cattle feed, even if sold through traders. Taxability depends on end use, not the supply ...