MSME Amendment Act 2026 commencement: sections effective 15 October and 15 December, TReDS, registration, penalties and ...

Kerala HC quashes a four-year GST notice in Jovin George but permits fresh year-wise notices with a limitation exclusion.

GST ITC reversal and re-availment explained: supplier tax defaults, Section 16(4) deadlines, Rule 37A, judicial rulings and ...

ITAT Raipur quashes reassessment as Section 148A(b) notice failed to allow seven clear days for reply; consequential ...

ITAT Delhi allows Section 11 exemption despite delayed Form 10B filing, holding the audit-report requirement procedural in ...

Calcutta HC holds that non-disclosure of a ₹30,000 cash loan in ITR does not automatically invalidate debt under Section 138 NI Act.

ITAT Raipur quashes reassessment for AY 2010-11 as Section 148 notice was issued by an officer lacking pecuniary jurisdiction ...

Delhi HC upholds cancellation of ₹20 lakh FERA penalties, finding unproved recovery, inadmissible loose sheets and ...

Spot 12 early warning signs of business failure, from weak demand and cash shortages to fraud, debt and poor controls, with ...

ITAT Raipur declares reassessment of deceased taxpayer a nullity and remands case for compliance with Section 159(2).

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

ITAT Delhi allows appeal against Section 263 revision over ₹1.95 crore Section 28 interest, holding that a plausible view ...