Bombay High Court held that adjustments under Section 143(1)(a) are invalid if prior intimation is not issued...
Blog
Rule 129 prescribes notice and forms for Section 274 reference, detailing objections, tax benefit basis, and Commissioner’s...
Rules 127 and 128 of the Draft Income-tax Rules, 2026 restrict GAAR impact to the tainted part...
Draft Rule 126 of the Income-tax Rules, 2026 limits eligible activities of IFSC-based Finance Companies and mandates...
Draft Rule 125 of the Income-tax Rules, 2026 mandates Form 61 authorization filing and extensive ownership disclosures...
The Court declined to exempt the Managing Director from appearance under Section 70 CGST, noting he verified...
The Gujarat High Court held that when exported goods qualify as zero-rated supply and no tax is...
Section 60 of the CGST Act allows temporary tax payment when liability is uncertain, ensuring business continuity...
The Court declined to entertain a writ petition challenging GST registration cancellation because statutory remedies under Sections...
The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract...