#section 54
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811 articlesGoods and Services Tax

Goods and Services Tax
GST Refund allowed for inverted duty structure despite same inward & outward supplies
Custom Duty

Custom Duty
Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases
Goods and Services Tax

Goods and Services Tax
Delhi HC Directs Consideration of ITC Refund in Light of CBIC Circular
Corporate Law

Corporate Law
Provisions of IBC overrides provisions of State enacted law: NCLT Hyderabad
Income Tax

Income Tax
Section 263 Jurisdiction cannot be exercised When Larger Issue Pending Before CIT(A)
Corporate Law

Corporate Law
Delay in trial cannot be used as ground to grant bail: Supreme Court
Income Tax

Income Tax
Important Income Tax Amendment Applicable For F.Y. 2023-24 (A.Y. 2024-25)
Goods and Services Tax

Goods and Services Tax
Unutilised IGST Credit Refund: Bombay HC Directs Fair Hearing & Timely Adjudication
Goods and Services Tax

Goods and Services Tax
HC allows GST Refund Clubbing Across Multiple Periods Beyond Single Calendar Month
Goods and Services Tax

Goods and Services Tax
Unutilized ITC Refund Valid, Debit Entries Not Mandatory: Madras HC
Income Tax

Income Tax
ITAT Dismisses Appeal for Non-Appearance & Documentation Failure in Section 54 Exemption Claim
Income Tax

Income Tax
Income Tax Case: Section 54F Deduction Upheld for Property in Spouse’s Name
Income Tax

Income Tax
No Section 54F Exemption for Property used for Religious purposes: ITAT Hyderabad
Income Tax

Income Tax
