The advance ruling authority held that questions on e-way bill requirements fall outside Section 97(2) of the CGST Act and ...
The Tribunal held that once sales are accepted and basic supporting documents exist, only the profit element in alleged bogus ...
The ruling allows GTAs paying GST under forward charge to claim ITC on bio-diesel, subject to compliance with CGST Act ...
The ruling clarifies that moving empty containers by rail falls under the general rail transport category and is taxable at 5 ...
The Gujarat Authority for Advance Ruling ruled that questions on receiving non-voting, irredeemable preference shares as ...
The Gujarat AAR clarified that Metalized Yarn and Metallic Yarn are classified under HSN 56050020 as imitation zari. Supplies ...
The ruling clarifies that imitation zari made from metallised polyester or plastic film falls under HSN 56050020 and is ...
The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification ...
The CAAR clarified that specialized Temperature Test Chambers perform physical analysis rather than electrical measurement, ...
The Supreme Court dismissed the appeal after noting the importer had a valid licence during adjudication. The Court left open the unresolved question of whether Customs can confiscate goods after they ...
ITAT Hyderabad held that addition under section 68 towards unexplained cash credits cannot be sustained since assessee has discharged the onus cast upon it and proved identity of loan creditors, ...
Explains why massive penalties were introduced under the new data protection law and highlights the compliance duties, rights, and enforcement framework that organisations must ...
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