Explore GST Section 17 rules on Input Tax Credit (ITC) apportionment for mixed supplies and a comprehensive list of blocked credits, including vehicles and specific ...

Understand the interest implications of delayed TDS deductions. Learn about interest rates, calculation periods, principal amount, and tax treatment of interest under the Income Tax ...

Cross-examination in quasi-judicial proceedings under GST and IDT is not merely a procedural formality but a substantive right that ensures principles of audi alteram partem (hear the other side) are ...

Under GST, garments and apparel fall under Chapters 61 (knitted or crocheted) and 62 (non-knitted) of the Customs Tariff Act, 1975. The applicable GST rate is driven by the value of the individual ...

ITAT Bangalore accepts self-made vouchers for coolie, labor, and farm expenses, deleting disallowances for Carreg Commodities Pvt.

Telangana High Court held that granting registration under section 12A retrospectively is not permissible as cogent reasons ...

ITAT Mumbai held that the addition in respect of bogus purchases is to be limited to the extent of bringing the gross profit rate on such purchases at the same rate as of other genuine purchases.

This court is required to draw a balance between the right of the petitioner to travel abroad and also the right of the prosecution to duly prosecute the petitioner so as to prevent him from evading ...

Aurangabad Bench of Bombay HC declines to quash rape FIR despite compromise, citing seriousness of offence and need to prevent misuse of legal ...

ITAT Delhi held that addition under section 69A of the Income Tax Act towards cash deposited during demonetization cannot be sustained as source of cash deposited is cash sales and the same is already ...

ITAT Bangalore remands Sardar Imtiyaz Pasha's appeal to AO, citing unfair profit estimation and denial of fair hearing by CIT(A). Case sent back for fresh review of cash ...

ITAT Mumbai under Resale Price Method [RPM] focus is more on same or similar nature of products rather than similarity of products. Thus, TPO directed to include 5 companies as comparable for ...