Explains the major reforms introduced by the four Labour Codes, detailing new wage rules, social security expansion, safety standards, and transitional compliance ...
The Tribunal held that notices and assessment orders in the name of a deceased person have no legal standing, confirming that reassessment requires a living assessee or ...
SFIO mandates digitally generated summons with QR codes and DINs, enabling online verification to prevent impersonation and ...
The Authority concluded that the beverage is a fermented product made from rice using koji and yeast, with no malt content.
Tripura High Court rules that collection of GST penalty without passing a formal order under Section 129(3) is unlawful, and ...
Delhi High Court uncovered fraudulent Input Tax Credit claims after a trader sought GST registration cancellation and imposed ...
High Courts have ruled that ITC cannot be denied to buyers with valid invoices even if the supplier’s GST registration is cancelled retrospectively. Maintain proper records to protect your ...
ITAT quashed the reassessments, agreeing with prior ruling that combined approval under section 148B for multiple assessees violates legal ...
The Court held that amounts paid under protest before assessment must be considered when calculating the 10% pre-deposit ...
The Tribunal set aside the ex parte dismissal of the AY 2018-19 appeal, restoring the matter to CIT(A) for merits-based hearing. The assessee was allowed to present evidence regarding ₹3.74 crore ...
The Court quashed the order rejecting the condonation of delay, emphasizing that human error and professional reliance justify acceptance of late audit ...
AO treated ₹13 lakh cash deposits as unexplained, but ITAT found all deposits supported by cash book and bank self-cheques. Entire addition under section 68 was ...