The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract 20% CGST ...
The ruling clarifies that services involving collection and transport of waste without transfer of goods are pure services.
GSMC 2.0 reinforced GIFT IFSC’s global positioning by signing MoUs with multiple international stock exchanges to deepen ...
IBBI introduces standardized valuation formats, harmonised standards, and a Coordinating Valuer mechanism to improve ...
The Tribunal held that mere acceptance of demonetized currency during the demonetization period cannot justify addition under Section 68 when identity, genuineness, and source are established. Revenue ...
The Supreme Court refused to interfere with the High Court’s order setting aside penalty under Section 271D due to absence of recorded satisfaction under Section 269SS. The SLP was dismissed on ...
The High Court held that penalty under Section 271D cannot be levied without the Assessing Officer recording satisfaction regarding violation of Section 269SS. In the absence of such finding in the ...
The Tribunal initiated CIRP under Section 7 after finding undisputed debt exceeding ₹10.91 crore and admission of insolvency by the Corporate ...
Rules 85 and 86 of the Draft Income-tax Rules, 2026 mandate accountant certification for international and specified domestic transactions and define key terms for safe harbour rules. The provisions ...
Draft Rule 87 of the Income-tax Rules, 2026 specifies categories of eligible assessees and lays down stringent low-risk conditions to ensure certainty and simplified compliance under safe harbour ...
Draft Rules 77 and 78 clarify essential transfer pricing definitions and allow an alternative comparability-based method for determining arms length price. The provisions expand scope while enabling ...
Rule 82 allows assessees to determine arm’s length price for two additional consecutive years in a single transfer pricing proceeding, provided strict similarity and compliance conditions are ...
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