Allahabad High Court rules mere absence of activity at a business’s principal place does not imply fake invoices or disproven goods ownership.
This guide explains key sections of the Indian Income Tax Act (44AA, 44AB, 44AD, 44ADA), covering rules for account maintenance, tax audits, and presumptive taxation.
CESTAT confirms revocation of GMC & Co.’s Customs Broker Licence and security forfeiture due to G-card holder’s alleged misconduct.
Calcutta High Court’s Division Bench ruled on a penalty under Section 129 for an expired e-way bill, reducing it to a notional amount after finding no intent to evade tax.
A summary of the EPFO’s new mandate requiring UAN generation and activation through the UMANG app with Facial Authentication Technology, including potential challenges and solutions.
ITAT Patna condones delay, restores assessee’s tax appeal for re-adjudication by NFAC, citing lack of opportunity to be heard.
ITAT Delhi rules that domain registration and web hosting fees are not taxable as royalty under India-UAE DTAA, citing key judicial precedents.
Delhi High Court rules provisional bank account attachment invalid once GST appeal is filed & pre-deposit made, citing Section 107(7) and Supreme Court precedent.
Kerala High Court quashes tax notice against company after NCLT approved resolution plan, citing IBC’s ‘clean slate’ principle.
Patna High Court has nullified an assessment order against Singh Traders, citing a breach of Section 75(4) of the GST Act which mandates a personal hearing.
