Chhattisgarh High Court rules trial courts can pardon accomplices for truthful testimony, even if not in custody, under CrPC Section 307 (BNSS 344).
Jaipur’s Income Tax Appellate Tribunal rules for Sita Ram Saini, stating cash withdrawn and re-deposited cannot be treated as turnover for profit estimation.
After 8 years, India’s GST has unified taxes and boosted revenue. Discover its gains, persistent challenges and upcoming reforms for a more mature tax system.
Explore how repeated corporate defaults under India’s Companies Act, 2013, are penalized. Learn about Section 454A’s enhanced penalties and Section 441’s compounding limits, especially three-year bar for similar offenses.
Gujarat AAR rules Protego Services not eligible for GST exemption on student transport and catering as payments were collected directly from students, not the school.
Gujarat AAR classifies peeled and chopped garlic under HSN 07032000, confirming no GST liability for Purnam Cuisines Pvt Ltd.
Gujarat AAR rules Shoft Shipyard is not liable for GST on interest and arbitration costs received from a pre-GST contract, as the original supply and related invoice predate the GST regime.
Gujarat AAR rules Bharat Petroleum’s LNG re-gasification service for GAIL as job work, taxable at 12% GST under Notification 11/2017-CT(Rate).
Calcutta High Court upholds ITAT decision, dismissing Income Tax Department’s appeal regarding share capital and premium addition for AY 2012-13.
GST classification of tapioca flour re-examined by AAAR Tamil Nadu. Advance ruling remanded to AAR for fresh consideration, citing need for clearer manufacturing evidence and adherence to natural justice.
