Summary The Supreme Court's decision in Anees Vs State Govt. of NCT consolidates and reaffirms core principles of criminal evidence law in India.
Summary The financial year 2025-26 introduces unique compliance challenges for GST practitioners, primarily driven by the mid-year removal of the 12% ...
Summary The Supreme Court in Commissioner Vs Blackberry India Pvt. Ltd. (Special Leave Petition (Civil) Diary No(S). 37059/2024, 04/11/2024) dismissed ...
Summary The decision in Edelweiss Rural & Corporate Services Limited Vs DCIT (ITA No. 7475/Mum/2017) settles three practically significant questions ...
Summary The Bombay High Court's judgment in Vedanta Limited Vs CIT decisively upholds the Commissioner's power to invoke Section 263 of the Income-tax ...
Summary The Supreme Court's ruling in Rajendra K. Bhutta Vs Maharashtra Housing and Area Development Authority and Another fundamentally clarifies ...
Summary Section 74, CGST Act, 2017 imposes a graduated penalty structure in demands involving fraud, wilful misstatement or suppression of facts, with ...
Summary The Orissa High Court's order in Deepak Steel And Power Ltd. Vs Enforcement Directorate (Orissa High Court) in CRLMC No. 511 of 2025 and CRLMC ...
Summary Secondary transfer pricing adjustment under Section 92CE is an ongoing consequence of a covered primary adjustment where excess money is regarded ...
Summary The Delhi High Court's ruling in Bright Metal Refiners Vs Director General serves as a definitive reaffirmation of the limits of ...
Summary The GSTAT Bengaluru ruling involving M/s K M B Facility Management Services clarifies that Section 76 of the CGST Act is not restricted ...
Summary The legislative intervention to omit Section 13(8)(b) of the IGST Act, 2017 removes a long-standing barrier for cross-border facilitators.