CBDT directs Assessing Officers to standardize verification of pre-operative and film production expenses, following C&AG audit and PAC ...

Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even if initial claim was later allowed on ...

Bombay HC rules pre-show cause consultation is mandatory before issuing service tax SCNs above ₹50 lakh; SCNs without it are liable to be ...

Karnataka High Court confirms that secured creditors can recover dues from property before GST claims if their SARFAESI Act charge predates the GST encumbrance, ensuring proper auction ...

Comprehensive guide on mandatory CSR documents, policies, and reporting under Section 135 of the Companies Act, 2013 and CSR Rules, ...

Delhi High Court held that DRI are proper officers for the purpose of Section 28 of the Customs Act, 1962 and accordingly has been empowered to issue demand notice under section 28. Accordingly, ...

Bombay High Court held that Deputy Commissioner of Income Tax cannot exceed mandate of Section 144C(13) or act contrary to Dispute Resolution Panel’s directions. It further ruled that any assessment ...

NCLAT Delhi ruled that IBBI has no authority to issue a general circular under Section 34(4)(b) recommending appointment of insolvency professionals other than IRP/RP as liquidator, reaffirming limits ...

ITAT Delhi ruled that the sale of cybersecurity software does not constitute rendering of technical services. Accordingly, such transactions are not taxable as Fees for Technical Services (FTS) under ...

ITAT Mumbai ruled that a tax demand raised due to a typographical or inadvertent error, without any malafide intention, is invalid. Tribunal observed that assessee should not suffer unnecessary ...

ITAT Hyderabad held that once a moratorium is imposed under IBC, Income Tax Department cannot recover dues from corporate debtor. However, proceedings to determine tax liability may continue under IBC ...

ITAT Jabalpur held that additions for unexplained investment in agricultural land cannot be made without proper inquiry into the co-owner’s source of funds. The case has been restored for de novo ...