GSTAT rejected GST exemption on Rs. 3,51,62,835 as the bank failed to produce documentary evidence showing the amount ...

CBDT added a new Schedule E in Form 141 for reporting transaction details of property purchases from non-resident.

Banks can recover lower-value secured debts, as SARFAESI threshold notifications apply only to specified financial ...

The healthcare exemption for food provided to admitted patients does not apply when an outside caterer independently supplies ...

Seized perishable goods should be returned to the rightful owner at the earliest after verification of ownership and ...

Rule 23(1) requires consideration of interest, late fee and penalty along with tax and pending returns when registration ...

Documentary evidence proving receipt of inputs supported the CENVAT credit claim, excise duty demand liable to be quashed ...

Higher depreciation is allowable on ATM based on their electronic data-processing and transmission functions, classifiable as computers ...

Reassessment cannot be used to correct an omission made by the Assessing Officer during an earlier scrutiny assessment when ...

The Department could not implement the appellate order restoring taxpayers' registrations and later seek to invalidate the same orders before GSTAT ...

The penalty order under Section 129(3) cannot survive when it is passed after the mandatory seven-day period even though the ...

In a recent decision, the Calcutta High Court held that the payments of interest to overseas head office and branches liable for disallowance under Section 40(a)(i) of the Income Tax Act, 1961, for ...