This analysis reveals how exclusive airport retail concession agreements create monopolies, leading to unchecked high prices for passengers. The issue remains unaddressed due to inaction by the MoCA, ...

HC held that large cash payments exceeding Rs.20,000 may be exempt if properly substantiated under Rule 6DD and business needs; Tribunal’s earlier disallowance set ...

Regulations require proper officers to finalise provisional assessments within 3 months of receiving documents or completing enquiries, with total process capped at 2 ...

Join a 2-day live workshop with CA Sachin Jain to understand GSTR-9 & 9C deeply. Learn clause-wise analysis, reconciliation techniques, and practical data handling to ensure accurate and confident ...

NCLT Mumbai admits Section 7 petition by Prudent ARC Limited against RBEP Entertainment, emphasizing that default, not inability to pay, governs initiation of insolvency proceedings under the ...

Tribunal rules that default occurred before the Section 10A suspension period; admits insolvency petition filed by Omkara ARC against debtor despite Covid-related ...

Conflicting interpretations on Section 87A emerged as CIT(A) allowed rebate on short-term capital gains, while CBDT Circular 13/2025 restricted it to slab-rate income, leaving taxpayers ...

ITAT Mumbai allowed Gateway Distriparks Ltd. s appeal, holding that Section 14A disallowance must be restricted to investments that actually generated exempt income, following the prospective nature ...

Chandigarh ITAT remanded a case where CPC disallowed delayed PF/ESI deposits under section 143(1)(a), holding that factual ...

Ltd. vs. Union of India where the MP High Court applied the Supreme Court's Armour Security precedent, mandating GST authorities to decide on jurisdiction and prevent parallel investigations if a show ...

ITAT Mumbai held that long-term capital gains on sale of land are taxable in the year of transfer of possession and payment, even if the formal sale deed is executed later. The decision emphasizes the ...

Court held that taxpayers whose GST registration stands cancelled cannot be expected to access e-notices, setting aside an order issued without physical ...