The ‘on money’ gets surfaced during search and surveys in the form of loose sheets, chits, diaries, whatsapp chats, ...

Explanation: The traffic-in-transit route via rail through Raxaul would be as per Treaty of Transit between India and Nepal ...

One of the top trading mistakes to avoid is treating margin trades like long-term investments. They’re not. Let’s be real, ...

Immovable Property: If any immovable property is received without consideration and the stamp duty value (‘SDV’) exceeds ...

Premiums paid for critical illness, surgical care, or similar covers are eligible for deductions up to ₹25000 under Section ...

The Petitioner contended that the blocking of ITC was done mechanically without independent application of mind by the jurisdictional officer and without recording “reasons to believe” as required ...

In consultation with the Chief Justice of the High Court of Chhattisgarh, the Central Government has revised the designation of the Special Court handling PMLA cases for the State of Chhattisgarh. The ...

The Allahabad High Court (Lucknow Bench), in the case of Prem Traders v. State of Uttar Pradesh, quashed an order issued under Section 73 of the Central Goods and Services Tax Act, 2017. The court ...

In a very bold initiative, we see that the Lucknow Bench of Allahabad High Court in a most learned, laudable, landmark, logical and latest judgment titled M/S Rajdhani Inter State Transport Co. New ...

i) The Rectification orders should be passed strictly within the scope of Section 161 of TNGST Act, 2017, with proper understanding of the term “error apparent on face of records” as detailed above.

In a recent order passed by the Bombay High Court in the case of Vedanta Ltd. v. Union Of India, the operation of Circular No. 204/16/2023-GST, dated 27-10-2023 declaring corporate guarantee by parent ...

Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is liable to be quashed in as much as source of funds for purchasing crypto currency duly explained.