The reassessment was based on a notice issued under Section 148A(b) of the Income Tax Act, 1961, concerning the assessment ...

1. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in restricting the addition of Rs.42,87,75,000/- to Rs.1,50,87,320/- under section 56 (2) (vii) (c) (ii) of the ...

The Court referred extensively to its earlier ruling in Bhater Traders and Another vs State of Assam, where it was held that post-GST cess imposition by the Market Committees was unconstitutional and ...

State of Bihar, the Patna High Court examined the validity of a GST demand based on an inspection carried out on January 18, 2024. The petitioner challenged the ₹88.64 lakh demand under Section 74(9) ...

Cess Levy Deemed Unconstitutional and Ultra Vires After GST Implementation; Refund Denied Citing Unjust Enrichment and Board’s Finances ...

To say the very least, when one has a bare perusal of the facts of this leading case, it becomes ostensibly evident that how urgent it is to usher in police reforms in our country. It was nearly 20 ...

Behind Bitcoin’s growing acceptance lies a powerful wave of technological innovation. In 2025, Bitcoin is far more than a digital gold analog. Layer-2 protocols like the Lightning Network now enable ...

Conclusion: Tribunal had set aside an order by CIT (Appeals) directing AO to recalculate the Tax Deducted at Source (TDS) demand under section 194 C as the original demand had already been nullified ...

Answer: Excel download and upload facility has been made available in IGCR module in ICEGATE 2.0. Users are encouraged to use ...

(a) User can access the Customs Duty Refund functionality by logging into ICEGATE Dashboard, by providing ICEGATE ID and ...

Since the business sales were accepted as genuine and only the purchases were routed through accommodation entries, only a part of the purchases needed adjustment to reflect possible inflation of ...

To address this, SEBI has consistently updated its regulatory framework to introduce stricter controls, promote ethical conduct, and improve enforcement mechanisms. The most significant development in ...