An article examines political expediency, coalition-making, and post-election uncertainty in Tamil Nadu amid a hung assembly and shifting ...
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations under ...
An analysis of capital and revenue receipts under tax law, explaining classification, taxability, judicial tests, and key ...
An analysis of why MSMEs report profits on paper but face cash shortages, repayment pressure, weak liquidity, and operational ...
An analysis of GST in India covering its structure, constitutional framework, achievements, compliance issues, and challenges in ...
Avoid common AY 2026-27 ITR filing errors, including deadline confusion, capital gains mistakes, AIS mismatches, and missed ...
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated Sections ...
ITAT Delhi upheld deletion of disallowance under Section 40A(3) after finding that payments were made to multiple labourers and no individual payment exceeded statutory limit. Tribunal accepted that ...
The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened without proper notice under Regulation 142. Consequently, the ICAI ...
The High Court held that the application seeking to set aside the auction sale was not legally maintainable. It upheld the DRAT’s decision restoring the Recovery Officer’s order and directed ...
The Court ruled that Explanation 1 to Section 153A requires inclusion of the search assessment year while calculating the extended ten-year reassessment ...
The High Court distinguished contracts of other government departments that contained clauses for reimbursement of new taxes ...
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