Clarifies that constitutional court judgments declare the law retrospectively by default. Holds that tax authorities cannot treat such rulings as merely ...

The notification substitutes updated tariff tables for specified imports while retaining existing values. The key takeaway is ...

Explains how exceeding the Rs.2.5 lakh B2B tax limit under Rule 14A now triggers a portal-level block on GSTR-1. Highlights ...

The draft Bill mandates cost-reflective tariffs and annual regulatory determination to restore utility finances. It also ...

Explains how the 2025 amendment removes going-concern sales from liquidation. Highlights the shift toward speed and finality ...

Proposed amendments aim to reduce timelines and simplify procedures for refunds of unclaimed shares and dividends. The ...

This article explains how Section 6 of the CGST Act reconciles single interface with cross-empowerment. It highlights how ...

This case explains that errors in mandatory e-forms, including incorrect AGM details, amount to statutory non-compliance.

The Tribunal confirmed deletion of additions where the AO made no effort to verify consignees, transporters, or stock movement. Proper documentation and bank-received sale proceeds proved transaction ...

The Court held that an appeal filed electronically within limitation, with pre-deposit and portal-uploaded order, is legally ...

The Court clarified that abetment requires proof of the accused’s intention to instigate suicide. Angry words spoken in a ...

The Tribunal examined suspicion surrounding a large cash advance for property. It ruled that suspicion alone cannot replace evidence, and once the transaction is substantiated, section 68 addition ...