The appellant initially sought an advance ruling regarding the applicable HSN classification and GST rate for such goods, ...

The notification grants scientific research approval enabling donors to claim tax deductions under Section 35. It mandates ...

The authority condoned a 28-day delay after finding that technical issues on the GST portal prevented timely filing. It held that such circumstances constitute sufficient cause under Section ...

ROC imposed a ₹10,000 penalty for incorrect AOC-4 XBRL filing due to errors in attachments and certification. The ruling reinforces strict liability for accuracy in MCA ...

The authority penalized the company for failing to hold the required fourth Board Meeting. It clarified that absence of a specific penalty provision attracts Section 450 as a residual ...

The authority penalized the Managing Director for incorrectly reporting the AGM date in MGT-7. It held that even clerical errors violate Rule 8(3), attracting Section 450 where no specific penalty ...

The Court held that absence of recorded “reason to believe” invalidates seizure under GST law. Cash seizure without proper justification was declared ...

RFC accounts allow returning NRIs to retain foreign currency instead of converting funds into rupees. The key takeaway is that this facility ensures flexibility and smoother financial transition after ...

The guide clarifies when GST liability shifts to the recipient under RCM for GTA and renting services. The key takeaway is that correct classification and notification-based conditions determine tax ...

Courts held that prior exemption claims under Sections 11 and 12 cannot justify denial of 80G approval. The key takeaway is that both benefits legally ...

GST may appear simplified, but HSN classification remains central to compliance and disputes. Incorrect classification can lead to penalties and ...

India clarifies FDI norms by linking beneficial ownership to PML Rules. Investments exceeding 10% ownership now require government ...