The issue examines how export refunds are denied for technical non-compliance. Key takeaway: procedural defects cannot override substantive export benefits.
Explains what a GST search entails and how businesses should respond to avoid unnecessary risk. Takeaway: Calm, structured action is critical during GST inspections.
Losing an appeal at CIT(A) is not the end—ITAT examines law, evidence, and procedural fairness, often granting relief where the first appeal failed.
Explains the procedural nature of Section 70 summons and how taxpayers can respond strategically. Key takeaway: Calm, well-prepared responses reduce litigation and reputational risk.
This explains why educational institutions are fully covered under FCRA when receiving foreign funds. The key takeaway is that academic status does not exempt institutions from compliance.
This piece explains how genuine businesses are often accused of fake invoicing because suppliers fail to comply with GST filings. The key takeaway is that supplier default alone does not legally justify branding transactions as fake.
Explains why statements recorded during investigative summons carry evidentiary value and how careful handling can prevent escalation into prosecution.
ITAT rules that algorithmic data, AIS flags, and system-generated alerts cannot substitute for legal evidence in income-tax additions. The ultimate burden of proof remains with the Revenue.
Discover why the ITAT consistently overturns tax additions founded solely on bank entries and how proper enquiry and evidence are critical for assessments.
Learn the legal framework and practical steps to protect your business when GST authorities provisionally attach bank accounts, ensuring compliance while minimizing disruption.
