The issue concerns applicability of tax audit based on turnover thresholds. The ruling highlights that exceeding prescribed...
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The provisions regulate acceptance, payment, and receipt of cash beyond specified limits. They impose strict penalties to...
The issue concerns tax relief for foreign investors in infrastructure. The key takeaway is that specified funds...
The Tribunal addressed denial of leave encashment exemption restricted to ₹3 lakh. It held that the revised...
The Court directed the jurisdictional authority to consider the delay condonation request after PAN transfer. It held...
The case examined whether disallowance under section 94(7) should be limited to exempt dividend. The Tribunal held...
The case examined whether settlement of a corporate guarantee liability qualifies as business expenditure. The Tribunal held...
Income not falling under primary heads is taxed under Income from Other Sources. The provision ensures comprehensive...
The court set aside GST orders after finding both original and appellate proceedings were effectively ex-parte. It...
The case examined whether ITC reversal made during inspection was voluntary. The Court held that the timing...
