Orrisa High Court held that the petitioner is entitled to interest on the amount refunded with respect to IGST paid on ocean freight. Accordingly, competent authority is directed to pay simple ...

The evolution of India’s financial architecture is increasingly defined by the tension between rapid digitisation and the persistent exclusion of a significant portion of the population from formal ...

The Goods and Services Tax was introduced with the promise of simplification, uniformity, and certainty. However, for several years after its implementation, GST functioned with a deficiency—the ...

As we reflect on the supreme law of our land, it is vital to look beyond the celebrations and understand the intricate process of how this monumental document came into effect, the turbulent backdrop ...

GST Refund on Education Consultancy Services Post K C Overseas Education Scope of Section 54 and Limitation – Interplay of Section 54, Explanation (2)(d) ...

In recent interactions with taxpayers across sectors, a recurring concern is the intensity of GST compliance oversight. Most of the time, notices arrive often without prior interaction, deadlines feel ...

Comprehensive guide to U.S. itemized deductions for 2026, covering Schedule A, SALT limits, medical expenses, interest, charity, and 1040-NR ...

The Delhi High Court held that review jurisdiction is limited and cannot be used to reargue decided issues. The Revenue ...

Conclusion: Appellant had failed to establish locus standi to challenge orders relating to asset realisation in liquidation ...

The Court set aside the appellate order and remanded the matter after noting the statutory amendment allowing ITC for earlier ...

The issue was whether a final assessment could stand when objections were filed before the DRP but not considered by the AO. The Court ruled that such an order violates the scheme of section 144C and ...

The Court held that an assessment passed without personal hearing was unsustainable even though notices were uploaded on the ...