The notification substitutes valuation tables under the Customs Act, reaffirming tariff values for edible oils, precious ...

The dispute centered on a statutory obligation to maintain books of account. The tribunal confirmed that non-compliance ...

The High Court ruled that GST authorities cannot issue assessment orders or notices in the name of a deceased registrant.

The tribunal held that any adjustment while processing a return under Section 143(1) requires prior intimation to the ...

ITAT Cuttack held that reassessment proceedings fail when no addition is made on the very reasons recorded for reopening. If ...

The High Court held that an eight-day delay in filing a GST appeal within the condonable period deserved consideration. The ...

Since the reassessment itself was quashed, the addition treating long-term capital gains as unexplained cash credit under ...

The issue was whether reassessment survives when no addition is made on the reasons recorded for reopening. The Tribunal held ...

The case examined whether multiple agricultural properties were joint family assets or self-acquisitions. The Supreme Court upheld findings that ancestral income existed, shifting the burden to prove ...

Explore how optimising working capital through January 2026 GSTR-3B updates transforms financial management and ...

This explains how Budget 2026 retrospectively clarifies that only the Jurisdictional Assessing Officer can issue reassessment notices. The key takeaway is that notice-stage litigation is largely ...

The issue was whether reassessment completed after a court stay complied with statutory timelines. The Tribunal held that limitation resumes from the date the stay is vacated, rendering the ...