ITAT Bangalore remanded a Section 69A addition after holding that an APMC commission agent's entire sale proceeds could not be treated as ...
ITAT Mumbai held that denial of Section 11 exemption does not bar consideration of deductions under Section 57(iii) after factual ...
ITAT Bangalore deleted additions after holding that the return filed under the correct PAN could not be ignored due to the existence of a duplicate ...
ITAT Bangalore deleted the Section 69A addition after holding that member details established the source of cash deposits made during ...
ITAT Kolkata deleted the Section 68 addition, holding that share application money already assessed in subscribers' hands cannot be taxed again in the company's ...
GSTN has made Ship-to GSTIN compulsory for Bill-to/Ship-to transactions from 1 August 2026. Businesses must update ERP systems and master data to avoid e-Way Bill failures and compliance ...
Nine years after its launch, GST has unified India's indirect tax system, digitised compliance, and expanded the tax base. The article also examines the reforms still needed to make GST more ...
The Supreme Court ruled that summoning hotel booking records and call detail records to prove adultery does not violate privacy, as such evidence may be necessary for fair matrimonial ...
A supplier cannot issue a GST credit note merely because the buyer has not paid the invoice. The proper remedy is to document the default and rely on ITC reversal provisions under the CGST ...
Payment of GST during a Section 65 audit does not automatically invoke Section 74. The department must independently establish fraud, wilful misstatement, or suppression with ...
The Gauhati High Court held that a GST cancellation order without recorded reasons is a non-speaking order and violates natural justice. The matter was remanded for fresh ...
The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virtual hearing dress code. The Tribunal must decide the appeal on merits ...
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