ITAT Hyderabad condoned a 292-day delay in filing an appeal due to the assessee’s age, dependence, and overseas travel. The ...

The Tribunal found that once additional evidence is admitted and remand is called for, the Assessing Officer must be given an ...

This article explains how Section 137 of the Central Goods and Services Tax (CGST) Act, 2017 deals with offences committed by ...

Andhra Pradesh and Kerala High Courts clarify that interest on delayed chit instalments is compensatory and not taxable under GST, leaving only the foreman commission ...

ITAT ruled that cash recorded in a partner’s name during survey cannot be taxed in his hands when the amounts relate to the firm’s land sales and are recorded in the firm’s books. The key takeaway: ...

ITAT held that the obligation to receive cash was rooted in an agreement executed before the 2015 amendment to Section 269SS. Since reasonable cause existed, penalty under Section 271D was not ...

An insider’s analysis of how civil procedure governs corporate conflicts, revealing why interim relief, execution, and strategy often matter more than final ...

Startups are no longer being valued on “gut feeling”, story-driven pitches, or inflated multiples. India’s 2024–25 regulatory environment has completely changed the way startups must be valued, both ...