NCLAT Delhi held that extension of look back period beyond 2 years for related party transactions under section 43 of the ...

The prescribed authority under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an ...

20. On perusal of the aforesaid judgements, it is clear that when consignor with the tax invoice and e-way bill claim himself ...

G.S.R……….. . (E). – In exercise of the powers conferred by section 3C of the Central Excise Act, 1944 (1 of 1944), the ...

2.1 Vide above OM, it is conveyed that all the applications of Equipment Type Approval (ETA) for wireless equipment devices, ...

Ors., the Rajasthan High Court addressed the blocking of the Electronic Credit Ledger (ECrL) under Rule 86A of the CGST Rules ...

The amendment includes registered persons receiving metal scrap classified under Chapters 72 to 81 of the Customs Tariff Act, ...

Section 89 of the Scheme defines “Appellant” as who has any disputes, appeals (including writs petitions or Special leave ...

The term “ ANY DISCOUNT” denotes that there many not be any restrictions under GST Act in giving discounts by the registered ...

The Government of India, Ministry of Finance (Department of Revenue), issued a corrigendum on October 22, 2024, regarding ...

To put things in perspective, the Bench envisages in para 2 that, “The petitioner is a practising Advocate in the Madras High ...

On October 22, 2024, the Government of India, through the Ministry of Finance (Department of Revenue), published a ...