The draft Income-tax Rules, 2026 consolidate perquisite valuation into a single framework and significantly raise exemption ...
The AAR held that advance ruling can be sought only for supplies made by the applicant. Since hostel services were provided ...
The Tribunal held that once depreciation on goodwill is allowed in the first year, it cannot be questioned in subsequent years. Revisional powers under Section 263 were found to be wrongly ...
GST Applicable Despite Goods Not Entering India Due to Supply Between Indian Parties: AAR Tamil Nadu
The Authority held that classification under HSN and GST rate cannot be determined without precise details of goods or ...
The ruling holds that GST credit on construction inputs for a rental commercial property is blocked under Section 17(5)(d), ...
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was ...
The ruling clarifies that selling a capitalised car attracts GST on the entire consideration when the seller is not a ...
The AAR declined to admit the application as scrutiny and adjudication on the same issue had already commenced. It held that ...
FAST-DS 2026 targets inadvertent non-reporting such as dormant bank accounts or foreign RSUs. It allows clean-up at a ...
The Authority ruled that medicines, consumables, and implants supplied to inpatients are inseparably linked to treatment and ...
The authority disposed of the application after the applicant sought withdrawal citing a temporary halt in the proposed ...
Enforcement activity rose with steady antitrust actions and quicker merger disposals, aided by reduced timelines and ...
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