The Tribunal held that unverified WhatsApp chats without Section 65B certification cannot justify additions under Section 69A. Key takeaway: digital messages must be authenticated and corroborated before being used against taxpayers.
A practical guide on how India taxes imported digital services, explaining GST under RCM and when TDS applies. Key takeaway: Buyers, not sellers, bear compliance and potential extra cost.
A complete guide to understanding when IDS arises, who can claim refunds, and how GST 2.0 rate changes affect refund eligibility. Key takeaway: Refunds are allowed only for accumulated ITC on inputs where tax rates invert.
A clear breakdown of how Rule 37A forces ITC reversal when suppliers fail to file GSTR-3B and what businesses must do to stay compliant. Key takeaway: ITC depends on supplier tax payment, not buyer diligence alone.
The government imposed ADD on Liquid Epoxy Resins after DGTR confirmed dumping from five Asian countries, causing price undercutting and injury to domestic producers. The ruling introduces producer-specific duties to restore fair pricing.
The ITAT held that a reassessment notice issued beyond the six-year limitation under Section 149 is invalid. Key takeaway: Tax authorities must strictly comply with statutory time limits.
New rules require designated directors and principal officers of regulated entities to complete a specialized AML/CFT certification. The directive ensures stronger compliance with IFSCA guidelines.
Explains how VOM addresses emotional healing and accountability in ways imprisonment cannot. Highlights its potential to reduce recidivism and enhance victim satisfaction.
A comprehensive review explaining how outdated laws fail to address modern online abuse. Highlights the urgent need for a specialised statute defining offences, improving enforcement, and protecting vulnerable users.
The Tribunal found that the assessee’s audited accounts, finalized before demonetisation, clearly established sufficient cash balance to cover the ₹14 lakh deposit. Since Revenue produced no evidence of inflation or manipulation, the addition under Section 69A could not survive.
