Madras HC quashed the Section 74 order and remanded the case, holding the GSTR-1 and GSTR-3B mismatch should be examined under Section 73.
Madras HC set aside rejection of Section 128-A waiver, holding full tax payment under the wrong GST head amounted to substantial compliance.
Madras HC dismissed writ petitions, upholding Section 74 proceedings after finding the show cause notices recorded reasons for invoking extended limitation.
IFSCAs updated Registration of Insurance Business Regulations prescribe registration, operations, governance and compliance requirements for IFSC insurers.
Article examines GST notice service under Section 169, portal and e-mail service, and Haryana’s instruction for additional postal intimation of DRC-01 and DRC-07 notices.
Explains Sections 54, 54F and 54EC, 12.5% LTCG tax, CGAS, transition relief and 1% TDS on eligible property sales under the Income-tax Act.
Explains FY 2025-26 tax rates for equity STCG and LTCG, ₹1.25 lakh LTCG exemption, Section 87A position, dividend tax and SIP FIFO rules.
Pune ITAT allowed Section 80P(2)(d) deduction on interest from deposits with co-operative banks by following binding judicial precedents.
Explains Section 50AA taxation of specified Debt Mutual Funds acquired from 1 April 2023 and why broker Capital Gain Reports should be verified before ITR filing.
Explains climate litigation, judicial doctrines, global trends, key arguments, critiques, and its role alongside legislation and governance.
