The High Court held that a GST adjudication order cannot be based on grounds not mentioned in the show cause notice. Both ...

The notification exempts specified grant and interest income from tax. The benefit is conditional on non-commercial ...

The document identifies how discretionary powers, rigid procedures, and GST portal limitations undermine Ease of Doing Business. It calls for system-driven reforms to reduce litigation, duplication, ...

Silver futures surged on import duty hike rumours, creating an unprecedented premium. The issue highlights risks of information leakage and the need for swift regulatory ...

The court set aside reassessment proceedings after finding doubt over valid service of notices. Failure to ensure proper communication denied the assessee a fair ...

The Tribunal held that Section 87A rebate applies to STCG and LTCG taxed under Sections 111A and 112 when income is within ₹7 lakh. The denial based on system logic and future amendments was ...

The appellate tribunal held that substituting the investigating agency did not amount to a review or recall. Since the original investigation order remained intact, the appeal was ...

The Court ruled that recovery of tax without supplying the assessment order lacks authority of law. Refund with interest was directed unless the order is traced and served by a specified ...

The Tribunal held that while fee suppression was established during survey proceedings, the entire difference could not be taxed. Only the gross profit on suppressed receipts, excluding GST, is ...

The article explains how evolving regulations and global reporting standards affect jewellery audits. It concludes that continuous professional training and auditor–management coordination are ...

It was ruled that the bar on fresh claims applies only to assessing officers, not appellate bodies. A valid Section 54F claim must be examined on merits during ...

The issue was an appellate order passed with facts, year, and income of another assessee. The Tribunal held the order void and directed a fresh decision in the correct ...