High Court ruled that a writ challenging an order under Section 148A(d) is maintainable even when statutory appeals are available, emphasizing jurisdictional and legal ...

Gujarat High Court rules that reopening assessments using information from third parties without direct evidence linking the taxpayer is invalid, quashing Section 148 ...

Delhi High Court declined to entertain a writ petition challenging ITC demands, emphasizing appeals are the proper forum for complex fraud-related GST ...

The Court ruled that an effective hearing is mandatory under Section 73 of the WBGST Act. The impugned order was quashed, allowing the petitioner to file a reply and contest the tax ...

Court held that Covid-19 exclusion period applies to all judicial and quasi-judicial proceedings. It confirmed that limitation under Sections 73 and 74 remains extended based on Supreme Court’s ...

ITAT Chennai holds that Section 87A rebate is available even when total income includes capital gains taxed at special rates, reversing CIT(A)’s ...

The court held that a taxpayer whose GST registration was cancelled for not filing returns for six months can seek restoration by submitting pending returns and paying dues within the prescribed ...

ITAT Mumbai held that addition based on ad hoc method not justifiable since assessee followed Percentage of Completion Method ...

CA students must master Excel, Power BI, cloud accounting, and automation tools to stay competitive and meet modern ...

The Tribunal examined the validity of assessments initiated under Section 153C where the Assessing Officer recorded a single ...

New rules require designated directors and principal officers of regulated entities to complete a specialized AML/CFT ...

The Tribunal found that the CIT(A) did not examine or reason with respect to substantial documentary evidence submitted by ...