The Madras High Court condoned a 150-day delay in filing a GST appeal, accepting the explanation of accountant’s lapse. The Court directed payment of an additional 10% of disputed tax before hearing ...
The taxation of capital gains is one of the most significant components of India’s direct tax structure. Whenever a person sells shares, real estate, gold, mutual funds, or even digital assets at a ...
The AAR held that Dry Citrate Powder used in haemodialysis is not an instrument or apparatus under Chapter 90. It was classified under HSN 29181590 as an organic chemical, attracting 18% ...
The High Court granted regular bail in a GST evasion case, noting that the arrest memo did not specifically allege fraud or intentional evasion. The offences were triable by a Magistrate with a ...
Despite arguable points raised, the Supreme Court declined interference since arbitration had commenced before a senior arbitrator. The decision reinforces judicial support for continuing agreed ...
The Court held that designation of New Delhi as the arbitration venue amounts to the juridical seat, conferring supervisory jurisdiction. Despite a separate exclusive jurisdiction clause for Jajpur ...
Rule 34 prescribes conditions for universities, colleges, and institutions seeking approval under Section 45(4), mandating separate books, audits, and detailed research reporting. The rule ensures ...
Rule 33 of the Draft Income-tax Rules, 2026 prescribes strict conditions for research associations seeking approval under Section 45(4). It mandates audit, reporting, donation tracking, and genuine ...
ITAT Panaji held that disallowance of audit fees is not justifiable since commencement of business operation is recognised under the Companies Act and expenditure was incurred wholly and exclusively ...
The Court held that ITC on charges related to transfer of leasehold rights does not fall within blocked credit under Section 17(5)(d). As no fraud or suppression was shown, invocation of Section 74 ...
GSTAT directed the DGAP to recompute the profiteered amount after noting that only the services component of the ₹89 crore pre-GST value was considered. A revised report under Rule 133(2A) must be ...
The Companies Compliance Facilitation Scheme, 2026 allows companies to clear pending ROC filings by paying only 10% of additional fees. It also grants immunity from penalties if filings are completed ...
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