ITAT affirmed that assessments for block period years must be framed only under Section 153C. Any assessment completed under Section 143(3) during such period is void in law.
The tribunal ruled that reassessment notices for AY 2015-16 issued after 31 March 2022 are barred by limitation. The key takeaway is that TOLA extensions do not apply to this assessment year.
Advance ruling held QIAshredder cannot function independently and works only with a centrifuge. It was classified as parts under CTH 84219900, not 84212900.
This landmark development shows how the absence of legislation led courts to step in. The key takeaway is that workplace safety for women was recognised as a fundamental rights obligation.
This article compares finance roles in startups and corporates across skills, growth, and work culture. The key takeaway is that career fit matters more than brand or salary alone.
The notification sets out eligibility, documentation, and quota procedures for wheat flour exports. The key takeaway is that exports are now permitted only through a tightly regulated authorisation process.
This piece explains how the new law reshapes digital privacy by defining consent, user rights, and strict penalties. The key takeaway is that individuals gain enforceable control over their digital personal data.
The case examines how a ring-fenced international financial zone enables freer movement of global capital while preserving domestic stability.
Karnataka now has two functional GSTAT State Benches in Bengaluru. The key takeaway is that taxpayers can finally file second appeals against CGST and KGST orders.
The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot attract service tax under the event management category.
