Income Tax : Understand Section 194S of the Income Tax Act, 1961. Learn about TDS on transfer of virtual digital assets (VDA), thresholds, tax ...
Corporate Law : In a landmark ruling, the Supreme Court clarified that an overt act by unlawful assembly members suffices for murder charges under...
Income Tax : Delve into the provisions of Income Tax Act Sections 153A & 153C, governing assessments after search or requisition. Learn from co...
Income Tax : Explore the intricacies of the time limits for issuing notices under Section 149 of the Income Tax Department with this article. F...
Income Tax : Reading a decision is one thing and interpreting the same is another, isn’t it? Many times, verdict of the decisions written its...
Income Tax : Read the detailed analysis of Karrm Infrastructure Pvt. Ltd. vs. CIT at ITAT Mumbai. Learn why ITAT ruled that non-filing of GST b...
Income Tax : Delhi High Court rules that reassessment actions post-2021 searches must meet the First Proviso to Section 149(1) of the Income Ta...
Income Tax : Bombay High Court deems CBDT's refusal to condone delay in filing revised ITR by CG Power post-NCLT order unreasonable. Detailed a...
Custom Duty : Madras High Court directs Customs to dispose of Aditya International Ltd's request for CVD exemption amendment on silk imports wit...
Custom Duty : Once a export benefit under which shipping bill was filed has been availed, the conversion to any other scheme cannot be allowed a...
Custom Duty : Learn how to file and process Bill of Entry amendments at Jawahar Lal Nehru Custom House. Get insights on self-approval and office...
Read the detailed analysis of Karrm Infrastructure Pvt. Ltd. vs. CIT at ITAT Mumbai. Learn why ITAT ruled that non-filing of GST by suppliers can’t justify reopening an assessment after 4 years.
Understand Section 194S of the Income Tax Act, 1961. Learn about TDS on transfer of virtual digital assets (VDA), thresholds, tax implications, and more.
Delhi High Court rules that reassessment actions post-2021 searches must meet the First Proviso to Section 149(1) of the Income Tax Act, quashing Dinesh Jindal case notice.
Bombay High Court deems CBDT’s refusal to condone delay in filing revised ITR by CG Power post-NCLT order unreasonable. Detailed analysis of the case.
Madras High Court directs Customs to dispose of Aditya International Ltd’s request for CVD exemption amendment on silk imports within six weeks.
Once a export benefit under which shipping bill was filed has been availed, the conversion to any other scheme cannot be allowed as either draw back scheme benefit could be availed or advance license benefit could be availed and not both
Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.
Kerala High Court held that Section 149 of the Customs Act is an additional remedy available to the person who seek amendment of the Bill of Entry. Thus, modification of the assessment order can be either under section 128 or under other relevant provisions of the Act i.e. Section 149.
Explore the detailed analysis of Central Board of Excise and Customs vs. GMR Hyderabad International Airport Limited case where Telangana High Court held the ‘Handling of Cargo in Customs Areas Regulations, 2009’ as ultra vires of the Customs Act, 1962.
Mumbai ITAT clarifies that action under section 153C can’t be based solely on survey material. Detailed analysis of the case and its implications.
