ITAT Delhi held that as per the MAT provisions of section 115JB of the Income Tax Act the lower of book losses or unabsorbed ...

ITAT Mumbai directed Assessing Officer to restrict deemed dividend amount only to extent of accumulated profits of lending ...

Gujarat High Court held that Commissioner of Customs doesn’t have jurisdiction to reassess into bond bill of entry in respect of clearances effected from private bonded warehouse. Accordingly, appeal ...

Chhattisgarh High Court held that assessee is barred from raising objection regarding jurisdiction after one month of service of notice under section 143(2) of the Income Tax Act. Accordingly, ITAT ...

NCLT Cuttack held that application under section 9 of the Insolvency and Bankruptcy Code for initiation of Corporate Insolvency Resolution Process [CIRP] against Corporate Debtor [ASB Energy Systems ...

AAR Gujarat held that input tax credit is admissible on cables, electrical equipment, and installation services used to ...

GSTAT holds no profiteering under Section 171 CGST Act in IREO’s Skyon, Ireo City Central, and Managed Service Apartment ...

AI integration (GSTN, Project Insight, Faceless Assessment) is transforming Indian tax administration, improving fraud ...

DGFT revises Source from India eligibility criteria: all valid IECs with ₹100k export realization in the last 3 years can now ...

Gujarat AAR ruled that the ₹60 crore transfer of RDB Realty s Surat housing project qualifies as a transfer of a going ...

ROC Goa imposes Rs. 5,50,000 penalty on MEGA STRUCTURES REALESTATE LTD for violating Section 187 of the Companies Act by ...

The ICC is criticized for disproportionately targeting African states while ignoring great power crimes. Structural bias and ...