#CA Bimal Jain
Log in to FollowLatest CA Bimal Jain updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

IT deduction cannot be claimed during section 153A Assessment if not claimed in original assessment proceedings

Quashed Central Excise order passed without providing opportunity of personal hearing

Whether GST leviable on services provided by Liaison Office as an ‘intermediary’

Recovery Order of ITC due to mis-match in Form GSTR-3B and GSTR-2A stayed

GST return filed as per HC order is to be treated as return filed in time; Best judgment assessment order not sustainable

Penalty cannot be imposed merely because it is lawful to do so

Brand-promotion expenses not to be included in valuation of imported goods: SC

ITC cannot be claimed on debit notes issued in FY 2020-21 pertaining to transactions made in FY 2018-19

Profit from sale of shares from investment portfolio taxable as ‘Capital Gains’ & not as ‘Business Income’

Penalty imposed on Revenue for lethargy delay in filing SLP

GST leviable on interest paid on late payment of invoices

ITAT Allowed set off of MAT Credit inclusive of Surcharge, Education Cess

Justice Ahuja’s dissenting judgement: Upheld constitutional validity of Section 13(8)(b) of IGST Act

DGGI officers empowered to issue summons under GST
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
