CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962.
Explore the Securities Contracts (Regulation) Act, 1956, its provisions, impact on investors, amendments, and challenges in regulating India’s securities market.
CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on delayed payment of IGST in the course of imports. Accordingly, interest confirmed u/s. 28AB of Customs Act not justified.
Check TDS and TCS rates for FY 2025-26 (AY 2026-27) for residents and non-residents. Includes thresholds, rates, and key sections for easy reference.
ITAT Mumbai: Valid 12AA registration bars AO from denying Sec 11 exemption by re-examining charitable objectives. Key ruling explained.
Allahabad High Court quashes GST demand against Merino Industries, imposing ₹20,000 cost on official for denying hearing, highlighting increasing burden on courts due to such violations.
Delhi High Court quashes adultery case under Section 497 IPC, stressing women are not property and citing the example of Draupadi from Mahabharat.
Lawyer seeks contempt action against BJP MP Dubey for critical remarks on Supreme Court; broader concerns raised over bench allocation in West UP.
Jammu Kashmir High Court held that contractor is liable to pay GST at rates prevailing on last date for receipt of tender. Recommendations of the GST Council, as already held, are only recommendations and cannot be taken as notifying new rates of GST.
Mumbai ITAT clarifies LTCG on property: Allotment date, not registration, determines holding period. Impact on tax, Sec 54/54F claims.
