GSTAT Bengaluru rules that commercial credit notes permit retention of ITC despite delayed payment, but interest under ...

GSTAT Agra rejects four Revenue appeals over excess brick stock, holding confiscation fines cannot survive when Section 130 ...

Section 156 under Income-tax Act 2025 replaces Section 87A. Know ₹12 lakh rebate limit, ₹60,000 relief, marginal relief and ...

ITAT Nagpur directs Section 11 exemption for AY 2022-23 after subsequent Section 12AB registration expressly covered the ...

ITC under GST Section 17(5), including motor vehicles, employee expenses, construction, CSR, exceptions and compliance.

ITAT Mumbai condoned a 417-day appeal delay and directed CIT(E) to treat a Form 10AB application filed 59 days late as timely ...

ITAT Agra reduced an LIC agent’s expense disallowance from ₹5,89,869 to ₹2 lakh after examining cash payments and supporting ...

FAQs on SEBI and ED investigations, PMLA scheduled offences, proceeds of crime, adjudication, enforcement and legal defences.

ITAT Nagpur remands Section 80P deduction denial for fresh assessment after considering the pending Section 119(2)(b) ...

ITAT Agra quashes reassessment where cash deposits exceeded ₹50 lakh but AO failed to establish escaped income meeting ...

ITAT Nagpur remands ₹7.94 lakh Section 271(1)(c) penalty appeal to CIT(A) for fresh hearing, noting restoration of the ...

Section 114 gig-worker levy explained: turnover calculation, income-tax deduction timing, GST on recoveries and compliance ...