Allahabad High Court ruled that appeal in Balaji Coal Traders Vs Commissioner was not time-barred due to incorrect calculation of limitation period under UPGST Act.
Understand GST rules for Time of Supply (ToS) and Place of Supply (PoS) on subscription services offered via websites. Key examples and scenarios explained.
Understand ITR exemption under Section 194P for senior citizens 75+ years. Learn eligibility, conditions, and other tax benefits available in India.
Calcutta HC sets aside conviction in rape case, stating adult woman consented to relationship, not a prey to false promise of marriage.
India explores simplifying direct tax laws via a new code or amendments. Challenges include black money, inflation, manpower gaps, and attracting FDI.
Explore controversy over appointed date in schemes of arrangement, MCA clarifications, court rulings and challenges surrounding future appointed dates.
Learn how cost records, audits, and analytical reports help reduce employee costs in various industries and improve efficiency in production and service sectors.
Understand provisions of TCS under Section 206C(1H) and TDS under Section 194Q, including applicability, rates, exclusions and compliance requirements for businesses.
CESTAT Delhi partially allows Marudhar Hotels’ appeal regarding Cenvat credit demands under Rule 6 of the Cenvat Credit Rules, 2004. Read detailed judgment analysis.
Delhi High Court upheld the ITAT’s decision, concluding that the comparability analysis must focus on functional similarity rather than strict product comparability, and that certain disallowances made by the Assessing Officer were unjustified.
