Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling ...

Effective April 1, 2026, the statutory limit for correcting TDS/TCS returns is 2 years from the FY end. This new rule eliminates unlimited revisions, demanding timely compliance to avoid penalties and ...

Tribunal dismissed assessee’s appeal, confirming that opting for Section 115BAA overrides 20% LTCG rate under Section ...

Delhi High Court held that bail application in GST fraudulent Input Tax Credit [ITC] matter is allowed since entire evidence has already been collected and there is little likelihood of tampering with ...

Generative AI fuels sophisticated frauds in India, including deepfake impersonation and smart phishing. Organizations must adopt layered defenses and AI-augmented security to counter evolving ...

ITAT Kolkata quashed the reopening for AY 2015-16, following the Supreme Court's Rajeev Bansal ruling. The Tribunal held that the benefit of the extended limitation under TOLA was unavailable after 01 ...

NCLT Delhi held that application under section 7 of the Insolvency and Bankruptcy Code, 2016 against M/s. Shriram Skill and Education Ltd. [Corporate Debtor] is admitted since debt and default duly ...

Delhi High Court notes a trend of false implication of husband's distant relatives in dowry cases. HC quashed FIR against petitioners, holding that general interference does not constitute cruelty ...

ITAT Kolkata ruled that a charitable trust's exemption under Section 11/10(23C) cannot be denied for technical lapse of belatedly filing Form 10B/10BB. Audit report was available when return was ...

ITAT Chennai granted relief, holding that reversal of a provision for liquidated damages, which was disallowed and subsequently taxed under VSV Scheme in earlier years, cannot be taxed again under ...

Victimology drives justice reform in India. Learn about key theories, mandated victim compensation (CrPC 357A), NALSA support schemes, and growing role of AI in victim ...

SC ruled a bona fide buyer cannot be denied ITC under DVAT Act if seller defaults on depositing tax. The remedy is against defaulting seller, protecting compliant ...