The Revenue challenged allowance of bad debts due to lack of NCLT evidence. The Tribunal held that post-amendment law ...

Section 54 provides a complete framework for GST refunds, including timelines and conditions. Courts have clarified strict ...

The issue was whether exemption under Section 54 could be restricted to one property. ITAT held that prior to the 2015 ...

The Tribunal held that the TPO failed to consider the assessee’s Internal CUP benchmarking despite directions from the DRP.

The High Court held that DRT orders are appealable under Section 18 of the SARFAESI Act. It ruled that writ jurisdiction ...

The Court held that search action under tax law requires concrete material and cannot be based on assumptions. Lack of valid ...

GST provides a structured ladder of assessment mechanisms based on compliance and risk. Understanding each stage helps taxpayers avoid disputes and manage liability ...

This guide explains how to determine whether to file Form 1040 or 1040NR based on tax residency. Key takeaway: Correct ...

The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s ...

The Madras High Court quashed a government order allotting sand dune land as an alternative site for a school, holding that ...

The court held that an appeal under Section 260A cannot be entertained when it merely seeks re-appreciation of evidence, ...

The ITAT Raipur held that the assessee had already disclosed the sale of the old car in the return of income and paid tax on ...