The issue was whether reassessment notice issued after six years was valid. The Court upheld that such notices are time-barred and cannot be sustained under ...

The Tribunal held that commission paid to foreign agents for services rendered outside India is not taxable in India.

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

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

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 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 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 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 Tribunal upheld disallowance of deduction where donations were routed back to donors through layered transactions. The key takeaway is that non-genuine donations do not qualify for tax ...

The Tribunal held that TDS credit cannot be denied merely because it does not appear under the assessee’s PAN. It ruled that the assessee cannot be forced to ensure revision of TDS returns by the ...

The Court held that reassessment under Sections 147/148 cannot be initiated solely on third-party data without independent evidence of income escapement. It ruled that such reopening amounts to ...