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GSTAT Thane Rules Refund Rejection Without RFD-08 Notice is Void
GSTAT Thane remands 39 Goods and Services Tax refund appeals, ruling that rejection without an RFD-08 notice and hearing violates Rule 92(3).
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GSTAT Agra Rules GST Confiscation Fines Invalid When Section 130 Fails
GSTAT Agra dismissed five Revenue appeals, establishing that stock discrepancies require Section 73 or 74 proceedings, not Section 130 confiscation.
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GSTAT Ruling Clarifies Mere Availment of Ineligible ITC Does Not Constitute Suppression
Learn about the recent GSTAT ruling setting aside an ITC demand under Section 74, establishing that ineligible ITC availment is not suppression.
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ITAT Grants SBI Retiree Additional Leave Encashment Tax Exemption
Discover how the ITAT Agra ruled in favor of an SBI retiree, allowing an additional Rs. 7.56 lakh leave encashment tax exemption with a refund.
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ITAT Deletes Rs 2.94 Crore Cost of Improvement Disallowance by CPC
Hyderabad ITAT rules that the CPC cannot demand evidentiary verification under Section 143(1), deleting a Rs 2.94 crore cost of improvement disallowance.
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The Doctrine of Indoor Management and the Turquand Rule in the Digital Age
Discover how the Doctrine of Indoor Management and the Turquand Rule remain vital for corporate governance and protection in the modern digital era.
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Understanding Reverse Charge Under GST: RCM Liability, Rent, ITC and Returns
Master the fundamentals of reverse charge under GST, including RCM liability on rent, input tax credit eligibility, self-invoicing, and return filing.
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Form 3CEB Transfer Pricing Report Filing Guide for AY 2026-27
Learn the essential filing requirements, due dates, and compliance procedures for Form 3CEB transfer pricing reports for assessment year 2026-27.
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Understanding the Doctrine of Repugnancy and Central Versus State Law Conflicts
Explore the doctrine of repugnancy, Article 254, presidential assent, and how conflicts between central and state legislation are resolved in India.
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Understanding Section 6 of the Income-tax Act, 2025: Residential Status Rules
Learn about Section 6 of the Income-tax Act, 2025. Understand the 182-day, 120-day, and 60-day tests, deemed residence, ROR, RNOR, and NRI taxation.