Delhi High Court in its recent decision dated 06.02.2025 pronounced in the case of Amit Kumar v. The Commissioner of Customs, ...

GST Amnesty Scheme under Section 128A of the CGST Act 2017, introduced through the Finance Act (2) 2024, offers conditional ...

Gauhati High Court held that issuance of summary of the Show Cause Notice [SCN] doesn’t dispense with requirement of issuance of proper notice as per mandate of Section 73 of the Central Goods and ...

The GST Council never recommended Notification No. 56/2023-CT, still the notification falsely stated by the Govt. as that it was issued “on the recommendation of the Council.” However, they admitted ...

A principal legal difficulty arises from the extraterritoriality of these sanctions. Outside of the scope of jurisdiction, sanctioning bodies would have to balance between the principle of sovereignty ...

This Valentine’s, Fall in Love with Simpler Tax Laws! The proposed Income Tax Bill 2025 aims to overhaul the existing Income Tax Act of 1961 by simplifying ...

The court ruled that the petitioner must pay 25% of the disputed taxes within four weeks, adjusting any prior recoveries. If this condition is met, the impugned order will be treated as a show cause ...

The emergence of Artificial Intelligence (AI) has significantly transformed various facets of human life. 3 This technology, which is less than 60 years old, gained its name during a pivotal ...

It is definitely most alarming to note that there is an increasing trend of most blatant, brazen, blind, baseless and brutal misuse of Section 498A IPC that keeps on surfacing in news one after the ...

In the case of a business or profession newly set up, or a source of income newly coming into existence in any financial year, the tax year shall be the period beginning with— (a) the date of setting ...

Conclusion: Matter regarding discrepancies in transfer pricing and corporate tax of UK-origin publishing giant Bloomsbury Publishing India Private Ltd. ( Bloomsbury ) was remitted back to AO/TPO to ...

In the matter abovementioned ITAT restored the matter to CIT (A) after observing that he did not consider all the documents filed before it which were in nature of additional evidence.