The Court held that issuing a single assessment order covering several financial years is without jurisdiction. Separate...
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The draft rules cut down the number of rules and forms significantly through consolidation. This signals a...
This article explains how Section 54EC allows exemption from long-term capital gains through investment in notified bonds....
Revenue argued that control and fixed hours created employment. The Tribunal ruled that such controls ensure discipline...
The issue was how cryptocurrency income is classified for tax purposes. The framework holds that transfers fall...
The Revenue treated cash deposits as unexplained under Section 69A despite matching withdrawals and opening cash balance....
The High Court examined whether delay beyond the limit prescribed under GST law could be condoned. It...
Reiterating limits under Sections 73 and 74, the court ruled that combining several tax years into one...
The issue was whether accused persons in alleged GST evasion were entitled to bail. The Court held...
The issue before the SC was whether continued custody was justified after filing of the charge sheet....