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...
In a landmark ruling, the Supreme Court clarified that an overt act by unlawful assembly members suffices for murder charges under IPC Section 302.
Kerala High Court dismisses Jibu John’s writ petition challenging assessment reopening under Section 147 for income exceeding Rs. 50 lakhs.
Delve into the provisions of Income Tax Act Sections 153A & 153C, governing assessments after search or requisition. Learn from court rulings and expert interpretations.
CESTAT Ahmedabad dismisses plea for extended limitation in Karnavati Car Air Conditioners case. Detailed analysis of value determination for CVD in Bill of Entries.
ITAT Delhi held that broadcasting “Live events” does not amount to a work in which copyright subsists i.e., “Live Rights”, is not “copyright” and therefore any payment made thereto can’t be said to be chargeable to tax as royalty under section 9(1)(vi).
HC court clarified that petitioner has right to raise jurisdictional issue during section 148 proceedings, and section 149(1) allows challenging a notice issued without jurisdiction.
Karnataka High Court rules against income tax reassessment after 3 years. Case: Pramila Mahadev Tadkase Vs ITO. Details of the judgment and legal implications.
CESTAT Kolkata held that question of unjust enrichment in terms of section 27(2) of the Customs Act doesn’t not arise as imported goods are used as raw material for manufacture of final product i.e. imported goods are not sold to someone else.
Explore legal nuances of a disputed Income Tax notice in Subramaniam Rohini vs ITO case. Learn about digital signatures, communication timelines, and relevant court judgments
CESTAT Chennai dismisses appeal by Principal Commissioner of Customs against Contemporary Leather Pvt. Ltd. Allegations of not following CBEC norms in shipping bill conversion examined in detail.
