The authority clarified that Saturdays, Sundays, and holidays between two EPF-covered employments cannot be treated as a break in service, ensuring EDLI benefits are not wrongly denied.
The High Court set aside a GST demand passed after the assessee failed to attend a hearing and remitted the matter for fresh adjudication, subject to a 10% pre-deposit. The ruling balances procedural fairness with revenue protection.
High Court held that dismissal of a GST appeal solely because mandatory pre-deposit was made through ITC was erroneous. Appellate authority was directed to hear appeal on merits after treating ITC deposit as valid.
The court held that provisional attachment of bank accounts under GST cannot continue beyond one year, setting aside attachments that exceeded the statutory time limit under Section 83(2) of the CGST Act.
The MCA increases small company limits to ₹10 crore paid-up capital and ₹100 crore turnover, enabling more startups and MSMEs to access simplified compliance and governance benefits.
CESTAT Mumbai set aside orders denying CENVAT Credit on rent-a-cab and insurance services, directing the original authority to provide detailed reasons and grant personal hearing.
India’s Supreme Court clarified that MFN benefits under DTAAs require a government notification and are limited to OECD membership at treaty signing, rejecting automatic extension claims by countries like Switzerland and France.
This guide explains the procedure for non-residents without PAN to file Form 10F, ensuring DTAA benefits and avoiding higher withholding tax.
The Tribunal held that additions under section 68 cannot be sustained merely on statements recorded during a third-party survey under section 133A. In absence of independent enquiry, corroborative evidence, or cross-examination, such statements have no evidentiary value.
The Tribunal examined whether tax was short-deducted on remittances to non-resident shareholders. It held that TDS at 11.54%, derived from the concessional 10% rate under section 112 with surcharge and cess, was legally correct and no default arose.
