ITAT Mumbai held that no TDS is liable to be deducted when payment is made for serving...
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The notification grants exemption under Section 10(46) as the entity operates without commercial intent. It clarifies that...
The Court held that blocking ITC without available credit in the ledger is beyond statutory powers. It...
The analysis shows that lower tax rates under the composition scheme significantly improve liquidity for startups. This...
This explains why GST cannot be levied unless a transaction qualifies as supply under Section 7. It...
The court ruled that Section 67 allows seizure only of goods, documents, and related items, not cash....
The court ruled that GST law does not prohibit inter-state transfer of ITC in amalgamation cases, especially...
Investments made by a foreign company could not be attributed to a non-resident individual shareholder without lifting...
The issue was whether share capital addition could be sustained without seized evidence. The Tribunal held that...
The issue was whether proceedings under Section 153C were time-barred. The Tribunal held that the assessment fell...