Hyderabad ITAT set aside a CIT(A) order, deleting an addition for cash deposits during the demonetisation period because the ...

PPT provisions inapplicable in absence of separate notification incorporating MLI provisions into India-Ireland tax treaty Background The Mumbai ITAT in Sky ...

October 2025's GST return is the final window for crucial adjustments for FY 2024-25, including claiming pending ITC, reconciling GSTR-2B, issuing credit notes, and making classification ...

The ITAT Mumbai dismissed appeals under the Black Money Act as withdrawn after the assessee received full relief from the CIT(A), who deleted the additions on the merits of beneficial ownership. Since ...

ITAT deleted a Rs.54.85 crore tax addition, holding that make available clause of the India's DTAA was not satisfied because routine IT support did not enable Indian entity to apply technology without ...

Discover the 8 key mental skills top auditors use: remembering patterns, understanding the business story, connecting financial data, 360-degree thinking, mental math, reasonableness testing, ...

NCLAT Delhi held that appellant doesn’t qualify as a Financial Creditor since appellant has failed to discharge the burden of proving any disbursement as defined under Section 5(8)(f) of the ...

The ICAI President details reforms like GST 2.0 that aid MSMEs and consumers. Key initiatives include benchmarking the CA ...

Victimology in India focuses on victim rights and recovery. Summary of legal framework (CrPC, BNSS), compensation schemes, theories, and rehabilitation centers like ...

Ministry of Labour and Employment introduced a temporary amendment allowing employers to regularize past defaults between July 2017 and October 2025 with a nominal ₹100 lump-sum penalty under the ...

The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...

Bar Council of India amended Rule 4 on Member disqualification: Advocates are now ineligible only if two or more serious criminal cases are pending before the ...