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GST Litigation Update: Key Judicial and Advance Rulings
High Court: Interest Refund Allowed on Subsequent Realisation of Export Proceeds In Ernst and Young LLP v. UOI (2026-VIL-1215-P&H) , t...
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Slump sale is transfer of one or more business undertakings for a lump sum consideration, without assigning individual values to the each...
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Facts Centrica India Offshore Private Limited (CIO), an Indian Company, is a wholly owned subsidiary of Centrica Plc, UK Centrica Plc a...
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SREI Infrastructure Finance Ltd vs. ITSC (Delhi High Court) The assessee entered into a scheme of arrangement u/s 391-394 of the Compani...
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01. TDS u/s 194J is required to be done for Royalty also w.e.f 13-7-2006. 02. Royalty had been defined under explanation 2 of se...
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Facts The taxpayer, a partnership firm, derived income from the business of handling and transport of ship containers, customs clearing a...
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E very non-resident individual or organisation should obtain a Permanent Account Number (PAN) number if they receive an income and...
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The Tax Audit season has started and it’s the time when the Assessees rush to their Chartered Accountants (CA) to get their Tax Audit d...
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CIT vs. Kan Construction And Colonizers (P) Ltd (Allahabad High Court) The assessee sold a plot of land for Rs. 79 lakhs. The AO held th...
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M/s. Alpha Projects Society P. Ltd vs. DCIT (ITAT Ahmedabad) In AY 2005-06, the assessee made payments to contractors & for professi...
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1. Concept of “limited liability partnership” LLP is an alternative corporate business form that gives the benefits of limited liability ...
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