ITO pertains to the addition of ₹1.10 crore as unexplained income under Section 69A read with Section 115BBE of the Income Tax Act. During the demonetization period, the assessee had deposited ...
This decision reaffirms that tax liabilities should be imposed on the company itself rather than its employees, unless explicitly provided by law. The ruling provides clarity on the extent of ...
The e-way bill is an essential compliance mechanism under the Goods and Services Tax (GST) regime in India. It ensures ...
The court reinforced that indirect taxes cannot be imposed on duty-free shops as they function beyond Indian customs limits.
Delhi analyzed the classification of the “Rear Camera Integrated Module Subassembly,” a critical mobile phone component ...
As per SEBI circular dt.: 12 July, 2023 [2] read with reg. 34 of SEBI LODR top 500 companies as per market cap on 31 st ...
Applying the General Rules of Interpretation (GIR), the authority determined the Back Glass Subassembly’s classification ...
The government’s representative, upon investigation, confirmed that the assessment order did not contain the signature of the ...
Patna High Court invalidated a GST assessment for the petitioner, Run Service Infocare Pvt. Ltd., citing the lack of ...
In view of the above, it is clear that these items are accessories to the Apple Vision Pro, which is classified under CTH ...
The respondents argued that the petitioner was given sufficient opportunities under the GST Act and Rules, including hearings ...
The Uttarakhand High Court addressed the petition filed by Surendra Pal Rawat, challenging the cancellation of his GST ...
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