The Supreme Court ruled against forced narco-analysis tests in Amlesh Kumar vs The State of Bihar, upholding fundamental rights and restricting investigative shortcuts in bail proceedings.
Understand the detailed legal procedure for filing appeals before the GST Appellate Tribunal (GSTAT) under Rule 18 of the GSTAT Rules, 2025, including electronic filing, content structure, and party particulars.
Regional Director confirms Rs. 1.5 Lakh penalty on CA Vijay Bora for three violations of Companies Act Section 143, upheld in appeal against ROC West Bengal order.
Recent communications from GSTN and CBIC have shed light on important aspects of HSN (Harmonized System of Nomenclature) code reporting in Table 12 of GSTR-1, particularly concerning B2B (Business-to-Business) and B2C (Business-to-Consumer) supplies. These clarifications aim to guide taxpayers on mandatory fields, optional declarations, and system validations. GSTN’s Stance on Table 12 Validations Infosys_GSTN, through […]
Central Government notifies Greater Noida Industrial Development Authority under Income Tax Act, 1961, Section 10(46A), effective AY 2024-25.
Since the assessments were completed in the case of assesee and there was no incriminating material found during the search in the case of the assessee, the additions made under Section 153A were unsustainable.
Supreme Court ruled on how deductions under Section 80-IA and 80-HHC are to be calculated, clarifying impact of Section 80-IA(9) and rejecting a retrospective application.
ITAT Mumbai recently ruled on the taxability of enhanced compensation received under interim court orders, clarifying Section 45(5)(b) of Income Tax Act.
Geecee Ventures Limited Vs DCIT (ITAT Mumbai) Income Tax Appellate Tribunal (ITAT) Mumbai, in the case of Geecee Ventures Limited Vs. DCIT, has delivered a significant ruling on two key areas of income tax law: the allowance of deduction under Section 80-IA and the computation of disallowance under Section 14A. The decision, pronounced on May […]
Explore role of mens rea in GST evasion under Indian law. Learn about judicial interpretations, global comparisons, and challenges in enforcing tax liability.
