The Delhi High Court held that reassessment under Section 153C cannot exceed the ten-year block calculated from the date of ...

ITAT Delhi held that penalties were invalid where the Assessing Officer failed to specify the exact charge—concealment, inaccurate particulars, under-reporting, or misreporting. The Tribunal ...

Belgium protocol amending the 1993 tax treaty, effective June 26, 2025, updating definitions, information exchange, and tax collection assistance ...

NCLT Mumbai found Section 10 petition complete, with no pending disciplinary issues against proposed IRP, and ordered ...

Delhi High Court expressed concern over the Customs Department’s conduct at IGI Airport after gold jewellery seized from ...

Supreme Court held that payments to registered sub-contractors can be deducted from main contractor’s turnover to prevent VAT double ...

Kerala AAR held that demo goods used for marketing are not Physicians Samples, and no Input Tax Credit reversal is required under ...

Dismissing borrower’s petition, High Court held that a 15-day gap between publication and auction meets statutory requirement for a subsequent sale and that auction notice contained sufficient ...

CESTAT ruled that undervaluation suspicion in one Bill cannot justify rejecting values in other consignments. It upheld revaluation for one import but annulled demands, confiscation, and penalties for ...

Disallowance under section 40(a)(ia) and liability under section 201 operated independently, and assessee could not escape TDS liability merely by making a partial disallowance in its ...

Madras High Court remitted a case for fresh adjudication after finding that fake invoices were generated in the petitioner’s GSTR-1 by an auditor to aid wrongful ITC ...

Allahabad HC set aside lease cancellation order and directed Greater Noida Authority to restore plot, holding restoration vital for completing homebuyers’ project under ...