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

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 ...

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

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

The Chennai Tribunal upheld penalties against custodians, steamer agents, and employees for removing seized goods without permission, confirming accountability under the Customs ...

The Tribunal ruled that an addition of Rs. 25 lakh was unjustified as the genuineness of a cash deposit from agricultural land sale was established, despite minor errors in ...

High Court directs authorities to investigate sale of frozen chicken at 0% GST instead of 5%, ensuring enforcement action against potential tax ...

The Court confirmed that the Joint Commissioner could not rectify another authority’s order under Section 74, and the petitioner must use statutory appeal ...

High Court dismisses writ petition alleging SOP breach in faceless assessment, advising the taxpayer to seek remedy through the statutory appellate process under the Income Tax ...

Order, 2016 was not in force at the time of shipment in January 2017. The import was cleared as BIS marking was not required, setting aside previous confiscation ...

Allahabad HC quashed GST cancellation order and appellate rejection, directing department to issue a fresh show cause notice and grant a personal ...