The Tribunal held that since the Assessing Officer made no addition after verifying disclosures, the grievance lacked merit. Grounds were rightly treated as infructuous due to absence of tax ...

The court held that a GST circular cannot enforce retrospective application of the 70:30 tax split on solar EPC contracts. It ...

Accounts with no contributions for four consecutive quarters will be classified as dormant and charged reduced AMC. This lower fee continues until the account becomes active ...

The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand ...

The issue highlights illegal confiscation of goods under Section 130 without evidence of tax evasion. The key takeaway is ...

The Tribunal held that credit depends on the nature of duty and not the rate at which it is paid. The key takeaway is that concessional CVD does not bar CENVAT ...

The Tribunal held that no documentary evidence connected the Customs Broker to the alleged fraudulent exports. Revocation and ...

The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of ...

The procedure outlines steps for altering the Memorandum of Association, including board approval, shareholder resolution, and regulatory filings. It emphasizes that changes become effective only ...

The issue is whether foreign businesses without offices in China must comply with tax laws. The key takeaway is that activities and income sources can trigger CIT obligations even without physical ...

The case examined whether a tube-fed nutritional liquid qualifies as a beverage. Authorities held that its clinical use and lack of consumption as a drink exclude it from beverage ...

The Supreme Court held that provisional attachment under GST law ceases once a final adjudication order is passed. The key takeaway is that such attachment cannot continue beyond the conclusion of ...