Bombay HC rules 6% interest under CGST Act payable from 60 days after original refund application, even if initial claim was later allowed on appeal.
Bombay HC rules pre-show cause consultation is mandatory before issuing service tax SCNs above ₹50 lakh; SCNs without it are liable to be quashed.
Indian law grants cross-class protection to famous trademarks like TATA and WIPRO, preventing misuse of well-known names across unrelated industries.
Comprehensive guide on mandatory CSR documents, policies, and reporting under Section 135 of the Companies Act, 2013 and CSR Rules, 2014.
A deep legal debate on whether Explanation (ii) to Section 22 of the CGST Act excludes the turnover of both registered and unregistered job workers. The discussion contrasts strict textual interpretation with purposive reasoning to reveal why the phrase by a registered job worker leaves no room for expansive reading.
Supreme Court refines tests to identify real employer–employee relationships, impacting income tax TDS, GST liability, and manpower supply compliance.
Regulations require proper officers to finalise provisional assessments within 3 months of receiving documents or completing enquiries, with total process capped at 2 years.
Conflicting interpretations on Section 87A emerged as CIT(A) allowed rebate on short-term capital gains, while CBDT Circular 13/2025 restricted it to slab-rate income, leaving taxpayers uncertain.
TDS collected by government offices is credited to the Central Government via book entries using Form 24G and AIN/TAN mapping, ensuring PAN holders receive timely tax credit without challans.
One of major highlights of GST year is GSTR-9 (the Annual Return) and GSTR-9C (Reconciliation Statement), which we are discussing today. GST portal went live on October 14, and as October 2025 approaches, filing for FY 2024–2025 is quickly approaching.
