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 ...

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.

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

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 ...

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 ...

The Gujarat High Court ruled in MC Bauchemie that a discrepancy between E-way bill turnover and GSTR-9 turnover is insufficient alone to invoke GST demand proceedings under Section 73. Authorities ...

Analysis of key features of a good indirect tax law, India’s GST framework, global VAT benchmarks, case studies, and compliance lessons for ...

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

India amended fast-track merger rules (Rule 25, Companies Act) w.e.f. 04 Sept 2025. Scope expands to unlisted companies (borrowing ≤ ₹200cr) and cross-border ...

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 ...