Tax audit due date extensions, while providing relief, highlight systemic issues for professionals. This article discusses the challenges faced by CAs and the need for unity.
A practical guide to recent GST changes for the textile industry. Covers new rates on garments, fibers, and carpets, along with e-commerce compliance for sellers.
OEMs can now claim GST refunds for unutilized Input Tax Credit (ITC) caused by an Inverted Duty Structure (IDS). This helps manage cash flow for OEMs.
An overview of the GST Compensation Cess changes as of September 2025. It details the removal of cess on most goods, with it continuing only on tobacco.
An analysis of India’s presumptive tax provisions for non-residents, covering sections 44B, 44BB, 44BBA, and 44BBB. Includes scope, challenges, and DTAA interaction.
An overview of Sections 68-69D of India’s Income-tax Act, which empower tax authorities to assess unaccounted income from unexplained credits, investments, and expenses.
Explores how India’s tax code uses concessions, exemptions, and deductions to achieve public policy goals, aligning with constitutional directives and social welfare.
Bombay High Court rules that pending GST proceedings under omitted Rules 89(4B) and 96(10) lapse. Learn why the court held that these rules, without a savings clause, cannot sustain ongoing cases.
The Allahabad High Court has imposed a cost on a GST officer for not following binding judicial precedent. The court’s ruling reinforces the need for authorities to comply with court orders.
An analysis of constitutional challenges to India’s Income Tax Act. It covers legal principles, specific challenged provisions, and key judicial rulings.
