Introduction Input Tax Credit (ITC) is the foundation of the Goods and Services Tax (GST) framework. It ensures that tax is levied only on...
Read More →
Introduction A search under section 132 is often followed by an equally routine exercise—the issuance of penalty notices. In many cases, the...
Read More →
Education has never been treated in India as a mere commercial enterprise. Universities are not marketplaces, students are not consumers in the tra...
Read More →
Empowering Financial Inclusion: AP High Court’s Landmark Verdict on Chit Fund Interest Under GST, in Harmony with Kerala’s Progressive ...
Read More →
Case Law Details Case Name : Kishan Kumar Thotakura Vs ACIT (Andhra Pradesh High Court) Related Assessment Year : Courts : All Hi...
Read More →
Breaking the Brahmasutra Illusion: Why COVID Limitation Extensions Don’t Shield GST Authorities The principle of limitation under the Goods...
Read More →
Monetization of Car Parking Spaces in Residential Projects: Legal Boundaries under AP RERA and Supreme Court Jurisprudence The development of res...
Read More →
The 56th GST Council Meeting has introduced sweeping reforms effective from 22 September 2025, reducing GST rates on more than 175 items and shifti...
Read More →
Unlocking GST Certainty on Post-Sale Discounts: Comprehensive Clarifications in CBIC Circular 251/08/2025 Introduction CBIC Circular No. 251/08/...
Read More →
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...
Read More →
One Assessee- One Assessing Authority- One Assessment Proceedings – Landmark SC Ruling Prevents Repeat GST Proceedings Against Taxpayers In...
Read More →
Implications of the J&K High Court Judgment on Value Addition Criteria for Refund Computation under the GST Budgetary Support Scheme (BSS) J&...
Read More →
Renewal of Section 12A Registration under the Income Tax Act is necessary because recent amendments have removed its earlier perpetual validity. Si...
Read More →
Examiners Are Turning Into Examinees Before GST Authorities Introduction The growth, development, and quality of higher education are critical i...
Read More →
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...
Read More →
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...
Read More →
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...
Read More →
“Explore the relevance of one-to-one correlation for utilizing Input Tax Credit (ITC) towards specific outward taxable supplies under the Goo...
Read More →
Discover the challenges faced by early birds in complying with the 80G registration procedures under the new scheme of exemption for charitable ins...
Read More →.jpeg)
Recent Supreme Court Verdict Mandated Tectonic Shift In Approach To Educational Institutions Availing Income Tax Exemptions Under Section 10(23C) ...
Read More →
“When country is celebrating Azadi Ka Amrit Mahotsav and marching towards Atmanirbhar Bharat to counter the evil effects of covid pandemic DE...
Read More →
India is the second largest populated country in the world and heading towards occupying first position shortly. Ours is an agrarian economy where ...
Read More →
In the GST Law- Enforcement, Audit and Adjudication are three principal functions performed by the GST Officers to monitor and regularize the imple...
Read More →
As per the CMO Survey reports, companies across the world shell out most of their financial resources in marketing of their commodities with ...
Read More →
Does denial of adjustment of Electronic Credit Ledger balance against GST Pre-deposit tantamount to double taxation ?? Right to file an appeal is ...
Read More →
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...
Read More →
No Interest Proceedings Can Be Invoked On Ineligible Input Tax Credit Availed But Not Utilized In GST Returns Recent 45th GST Council meeting has ...
Read More →
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...
Read More → c.png)
Examiners (State Legislated Technological Universities) becoming Examinees before Income Tax Department in light of Rule 2BBB of Income Tax Rules 1...
Read More →
Government Infra Projects Contractors are caught between the Devil and Deep Sea in GST Platform Indian real estate is expected to jump over fivefo...
Read More →
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...
Read More →
GST Compliance was founded on the bed-rock of balance between Classification and Valuation. GST is applicable on each and every supply transactio...
Read More →
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...
Read More →
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...
Read More →
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...
Read More →
The government of India had unleashed its ambitious target to create one tax one nation and one market with implementation of GST. Thou...
Read More →