The tribunal ruled that business income under section 44AD cannot be taxed using section 44ADA provisions. Presumptive...
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The tribunal held that the 10% safe harbour applies even to DVO valuations, not just stamp duty...
The issue was whether high-turnover companies can be compared with a smaller software service provider. The Tribunal...
The case involved additions made solely on an Excel sheet and a third-party statement alleging cash payments....
The issue concerns misuse of powers during GST proceedings. The key takeaway is that courts enforced strict...
The case examined whether separate penalties under CGST and SGST were permissible. The Court ruled such imposition...
The case shows that failure to respond to GST notices led to tax demand even for exempt...
GSTAT serves as the second appellate authority with defined procedures and timelines. Compliance with filing and pre-deposit...
The amendment shifts place of supply to the recipient’s location. This impacts export eligibility and RCM applicability...
Best Corporate FD rates in April 2026: Corporate FDs offer higher returns than banks, but risks vary...