The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...

ITAT Delhi held that long-term capital gains cannot be treated as bogus merely on market suspicion or SEBI alerts without concrete evidence of ...

Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural ...

Gujarat HC held that ex parte orders are invalid if personal hearing notices under Section 37C are not properly delivered with proof, reinforcing procedural ...

Bombay High Court held that this court order doesn’t contain any ‘finding’ or ‘direction’ as contemplated by provisions of section 153(6) and consequently no order of assessment could be passed in ...

This notification addresses whether statutory development authorities qualify for income-tax exemption under section 10(46). The key takeaway is that specified non-commercial income is exempt, even ...

The Bombay High Court held that Section 153A cannot apply to years without incriminating material, reinforcing the principle that tax additions require concrete ...

The Court overturned convictions after finding contradictions, missing proof of possession, tainted recoveries, and unreliable forensics. It reaffirmed that convictions cannot rest on infirm ...

The government extended the existing anti-dumping duty on specified glass wool imports. The key takeaway is continued trade protection during the review ...

The Council cleared changes to CLDP, CSEET, and training programmes. The key takeaway is a stronger, more structured pathway for Company Secretary ...

This notification clarifies the conditions under which a development authority qualifies for tax exemption. The ruling highlights that continued constitution under the relevant State law is mandatory ...

Appeals arising from searches, requisitions, and surveys are now mapped to designated appellate officers. The key takeaway is clearer jurisdictional alignment for complex ...