Summary The ITAT Cuttack's ruling in S S Brahma Educational Trust Vs PCIT establishes a clear two-step jurisdictional test for cases where the Revenue seeks ...

Bhartiya Vaishya Global Foundation has addressed a detailed representation dated 22 September 2026 to the Chairman, Central Board of Direct Taxes, seeking relaxation in the statutory timelines for tax ...

The statutory obligation to file an annual return stems from Section 44 of the CGST Act, 2017. This provision mandates that every registered assessee must submit a consolidated summary of their ...

Summary The Kerala AAR, in the matter of In re Packapeer Academy Pvt Ltd (GST AAR Kerala), has authoritatively clarified that vocational training ...

Summary AIMTPA's formal representation to the Union Finance Minister, filed under Ref. AIMTPA/001/26-27 dated 16 September 2026, makes a structured ...

Summary The CESTAT Ahmedabad decision in Dhaval Agri Exports LLP Vs. C.C.-Mundra confirms that large customs duty demands alleging diversion under the ...

Summary The Tamil Nadu Authority for Advance Ruling, in In re Jiva Sciences Private Limited (GST AAR Tamilnadu), has ruled that bovine semen sorting ...

75 percent by value — the threshold applicable for an AIF to commence winding up or to make distributions of any unliquidated assets, as introduced through the April 2024 amendments to Regulation 29 ...

Summary The CAAR Mumbai has provided critical clarity for the pharmaceutical sector by ruling that imported Active Pharmaceutical Ingredients (APIs) and ...

Summary The Kerala Authority for Advance Ruling, in the case of In re Ebenezer Printpack Private Limited (GST AAR Kerala), has provided authoritative ...

Summary Listing on a stock exchange brings the company, its Directors, KMPs, employees and connected persons within the direct ambit of SEBI's PIT ...

Summary The ITAT Delhi's decision in Sandeep Vs ITO provides a fascinating glimpse into the ongoing debate over the characterization of interest received ...