The issue was whether a Section 148 notice for AY 2015-16 issued in August 2024 was time-barred. The Court held it exceeded ...

The issue was rejection of a GST appeal filed beyond the initial limitation period. The Court held that delay within the ...

The issue was denial of income-tax exemption to a statutory welfare board. The Court held that a subsequent government notification granting section 10(46) exemption resolved the dispute and nullified ...

The issue was whether default was limited to a single instalment below the threshold. The tribunal held that continued ...

The Tribunal held that a registered JV agreement with possession in 2011 constituted transfer under section 2(47). Capital gains could not be taxed in AY 2017-18 and had to be aligned to the correct ...

The issue was whether leasing a residential property to a company defeats GST exemption. The key takeaway is that exemption ...

The regulator has proposed a structured framework for how IFSC Banking Units may participate in remote booking arrangements.

The court held that the 2025 GST exemption applies only to individual and family floater health policies. Group insurance, ...

The issue was whether interest on enhanced compensation could be spread over earlier years. The Court held it taxable as ...

The issue was whether ITC could remain blocked under Rule 86A for nearly three years. The Court ruled that the restriction ...

The adjudicating authority held that omission of related party disclosures violated statutory audit obligations. The key ...

The issue covered is how and when India’s Budget is presented and who set major records. The takeaway is an overview of important milestones, from timing changes to paperless ...