While condoning procedural delay, the Tribunal emphasized fairness and allowed substantial relief in a capital gains ...
The GST framework is analysed in light of Adam Smith’s canons of Equity and Certainty. The system enhances uniformity but ...
The Court set aside the remand order after finding legal infirmities in compliance with arrest safeguards under the CGST Act.
ITC under Section 17(5)(c) is restricted only when repair or renovation expenses are capitalised. Revenue expenses remain ...
The RBI’s 2026 amendment liberalizes External Commercial Borrowings by removing cost caps and raising borrowing limits while ...
Examines whether Section 144B’s faceless assessment system enhances transparency or creates challenges relating to natural ...
The Tribunal reversed additions made towards alleged suppressed rent and bogus salary expenses. It emphasized factual ...
Although stamp law generally places registration costs on buyers, the Tribunal held that parties may contract otherwise.
Courts clarify that ITC can be blocked only on recorded “reasons to believe” supported by concrete evidence. Mere suspicion or supplier default is insufficient to invoke Rule ...
Reading The ‘Benefit’ Test Into Arm’s Length Price Determination Throwing The Rulebook Out The Window 1. INTRODUCTION Transfer Pricing Law, at its core, ...
Indian tax law taxes not just salary but also perquisites like rent-free accommodation, company cars, and stock options, increasing taxable ...
Budget 2026 replaces certain procedural penalties with fixed fees, aiming to reduce tax litigation and enhance compliance certainty through automated levy ...
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