The Court set aside the Section 197 order holding that distribution fees were treated as royalty without concrete reasoning.

The High Court dismissed the appeal holding that stock statements forming the basis of overdraft drawing power could not be ...

The Court ruled that issuing a common notice for different financial years violates established precedent, though fresh ...

The High Court denied bail, citing the applicant’s significant and instrumental role in the alleged bribery conspiracy. Prior ...

The Authority held that a car window guide rail is not a machine part under 8479 but a motor vehicle body component under ...

Sections 4, 5, and 14, together provides the legislative framework for imposing the income tax, identifying the extent of ...

CAAR refused to entertain the advance ruling application, holding that classification of roasted areca nuts under Heading ...

Explains new UAE corporate tax guidance on family foundations, transparency rules, investment activity limits and compliance ...

ITAT Mumbai deleted ₹6.15 lakh penny stock LTCG addition, holding investigation report and abnormal price rise insufficient without direct evidence linking assessee to accommodation ...

AAR held that sun-cured, graded, and butted tobacco leaves remain “tobacco leaves” under HSN 240110 and attract 5% GST.

The Tribunal held that failure of the Assessing Officer to verify genuineness of a ₹30 lakh donation under Section 80GGC rendered the assessment erroneous and prejudicial to revenue, justifying ...

The High Court set aside a GST order confirming ITC demand under Section 74 as the authority failed to consider the petitioner’s defence based on IBC moratorium. The matter was remanded for fresh ...