Introduction The Prevention of Money Laundering Act, 2002 (PMLA) confers wide-ranging powers upon the Enforcement Directorate (ED), including prov...
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Introduction Input Tax Credit (ITC) is the foundation of the Goods and Services Tax (GST) framework. It ensures that tax is levied only on...
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Introduction A search under section 132 is often followed by an equally routine exercise—the issuance of penalty notices. In many cases, the...
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Education has never been treated in India as a mere commercial enterprise. Universities are not marketplaces, students are not consumers in the tra...
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Empowering Financial Inclusion: AP High Court’s Landmark Verdict on Chit Fund Interest Under GST, in Harmony with Kerala’s Progressive ...
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Case Law Details Case Name : Kishan Kumar Thotakura Vs ACIT (Andhra Pradesh High Court) Related Assessment Year : Courts : All Hi...
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Breaking the Brahmasutra Illusion: Why COVID Limitation Extensions Don’t Shield GST Authorities The principle of limitation under the Goods...
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Monetization of Car Parking Spaces in Residential Projects: Legal Boundaries under AP RERA and Supreme Court Jurisprudence The development of res...
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The 56th GST Council Meeting has introduced sweeping reforms effective from 22 September 2025, reducing GST rates on more than 175 items and shifti...
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Unlocking GST Certainty on Post-Sale Discounts: Comprehensive Clarifications in CBIC Circular 251/08/2025 Introduction CBIC Circular No. 251/08/...
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Introduction The levy of Goods and Services Tax (GST) on royalty payments by mining lease holders has emerged as one of the most significant cons...
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One Assessee- One Assessing Authority- One Assessment Proceedings – Landmark SC Ruling Prevents Repeat GST Proceedings Against Taxpayers In...
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Implications of the J&K High Court Judgment on Value Addition Criteria for Refund Computation under the GST Budgetary Support Scheme (BSS) J&...
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Renewal of Section 12A Registration under the Income Tax Act is necessary because recent amendments have removed its earlier perpetual validity. Si...
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Examiners Are Turning Into Examinees Before GST Authorities Introduction The growth, development, and quality of higher education are critical i...
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In a landmark judgment, the Kerala High Court ruled in favor of the Indian Medical Association (IMA), declaring Section 7(1) (aa) of the Central Go...
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The Kumbh Mela is one of the largest religious gatherings in the world, held every 12 years at one of four locations in India: Allahabad (Prayagraj...
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In this article we will analyse Input tax credit on motor vehicles post 01-02-2019 GST amendment. Motor Vehicles are used for transportation of go...
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“Explore the relevance of one-to-one correlation for utilizing Input Tax Credit (ITC) towards specific outward taxable supplies under the Goo...
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Discover the challenges faced by early birds in complying with the 80G registration procedures under the new scheme of exemption for charitable ins...
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Recent Supreme Court Verdict Mandated Tectonic Shift In Approach To Educational Institutions Availing Income Tax Exemptions Under Section 10(23C) ...
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“When country is celebrating Azadi Ka Amrit Mahotsav and marching towards Atmanirbhar Bharat to counter the evil effects of covid pandemic DE...
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India is the second largest populated country in the world and heading towards occupying first position shortly. Ours is an agrarian economy where ...
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In the GST Law- Enforcement, Audit and Adjudication are three principal functions performed by the GST Officers to monitor and regularize the imple...
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As per the CMO Survey reports, companies across the world shell out most of their financial resources in marketing of their commodities with ...
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Does denial of adjustment of Electronic Credit Ledger balance against GST Pre-deposit tantamount to double taxation ?? Right to file an appeal is ...
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GST law is a classical example of cooperative federalism which facilitates fiscal growth of all the states in the country. It has curtailed the lev...
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No Interest Proceedings Can Be Invoked On Ineligible Input Tax Credit Availed But Not Utilized In GST Returns Recent 45th GST Council meeting has ...
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In a pre Covid-19, our economy was not reflecting any encouraging position. The growth rate was around 4.3% and the government has little lee...
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Examiners (State Legislated Technological Universities) becoming Examinees before Income Tax Department in light of Rule 2BBB of Income Tax Rules 1...
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Government Infra Projects Contractors are caught between the Devil and Deep Sea in GST Platform Indian real estate is expected to jump over fivefo...
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In past 21 months, several notifications and circulars have been issued from time to time to address the plight of GST dealers. Irony is that these...
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GST Compliance was founded on the bed-rock of balance between Classification and Valuation. GST is applicable on each and every supply transactio...
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In recent times, loan waiver to farmers has become common agenda in manifesto of political parties. This has again gained the light of the day ahea...
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Issue of Credit notes is an age old practice in business environment. They are issued by supplier to buyer for the sales return transactions. In GS...
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Rule of Lapse & September Rush A New Jargon For ITC Seekers Under GST Law Union Budget is based on the Principle of Annuality’ i.e Parli...
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The government of India had unleashed its ambitious target to create one tax one nation and one market with implementation of GST. Thou...
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