The Madras High Court allowed reconsideration of an ex parte GST assessment after the assessee explained failure to respond due to a part-time accountant’s lapse. The Court remanded the matter subject ...

The ITAT Delhi held that reassessment notices issued after expiry of the surviving limitation period under the amended reassessment regime were invalid. The Tribunal quashed the reopening proceedings ...

The Court permitted the assessee to contest denial of input tax credit after allegations of transactions with non-existent suppliers. The matter was remanded for fresh consideration upon payment of 25 ...

The Tribunal ruled that organising symposiums and providing support services for discussions on tropical diseases cannot be classified as Event Management Services. The order partially allowed the ...

A detailed guide explaining appellate procedures, drafting of grounds of appeal, and preparation of Statement of Facts under Income-tax law. The article highlights how proper drafting significantly ...

ICAI has warned members and students against fraudulent calls, emails, and WhatsApp messages seeking confidential information and payments. The advisory clarifies that ICAI never asks for OTPs or ...

CESTAT Chennai remanded an excise valuation dispute after finding that the CAS-4 certificates required factual verification. The Tribunal also held that the extended limitation period could not be ...

A comprehensive guide explaining taxation of house property income, annual value computation, deemed ownership, and deductions under the Income Tax Act, 2025. Covers practical examples and key ...

CESTAT Bangalore held that the Government department was aware of service tax liability because service tax had been specifically included in the project price bids. The Tribunal treated the project ...

The Supreme Court held that a collaborator essential to contract execution and bound through a Deed of Joint Undertaking can invoke the arbitration clause despite not being a direct ...

The Supreme Court held that insolvency proceedings under the IBC cannot be invoked merely to recover disputed dues arising from contractual ...

The article explains major transitional issues arising from the shift from the Income-tax Act, 1961 to the Income-tax Act, 2025. It highlights CBDT FAQs, Section 536 implications, appeal procedures, ...