Jammu and Kashmir High Court held that refund of Education Cess and Secondary and Higher Education Cess [SHE Cess] in terms ...

The Supreme Court reinforces that Section 269SS violation doesn't invalidate a debt under the NI Act. It upheld the ...

Practical guide to responding to GST notices for ITC reversal. Covers Sections 16/17, Rule 37, 18% interest under Sec 50(3), and payment via DRC-03 for wrongly utilized ...

GST rates for food in 2025: 0% for unbranded essentials (milk, grains), 5% for packaged items (butter, paneer), and 12-18% for branded/restaurant ...

The ITAT Delhi remanded the ₹3.94 Cr unexplained cash deposit addition against commission agent Manoj Kumar to the CIT(A). The Tribunal ordered a fresh verification of the taxpayer's cash flow, noting ...

Delhi High Court held that seized amount is prima facie proceeds of crime and not lawful income hence to treat such amounts as taxable income recoverable by the Income Tax Department, prior to the ...

The Ministry of Corporate Affairs (MCA) has extended the deadline for filing e-form DIR-3-KYC and DIR-3-KYC-WEB without fee until October 15, 2025.

Kerala High Court held that correction of Basic Tax Register from nilam to purayidam based on re-survey conducted prior to enactment of Act 28 of 2008 are valid. Accordingly, writ appeals of ...

Learn key provisions of depreciation under Section 32, including eligibility, ownership, usage conditions, asset types, and applicable rates for tax ...

Delhi High Court confirms GST Appellate Authority's full power under Sec. 107(11) to re-adjudicate refund claims, consider new evidence, and prevent inconsistent, piecemeal ...

ITAT Ahmedabad held that law doesn’t require brought forward additional depreciation from preceding year to be set off against opening WDV of the assets. Thus, revision u/s. 263 of the Income Tax Act ...

Delhi HC rules provisional attachment of bank accounts under GST is unsustainable and must be set aside once the taxpayer files an appeal and makes the mandatory pre-deposit under Section ...