Om Prakash Case: The Supreme Court’s decision in Om Prakash and Another v. Union of India {WRIT PETITION (CRL.) NO.66 OF 2011} established that offences under the Customs Act were non-cognizable and ...

If you’re a complete beginner, hit the Sign Up button in the official site’s header and opt for an appropriate registration method: Email. Indicate your email address and press Click to verify. Go ...

An NGTP (Non-Genuine Taxable Person) case under GST refers to situations where a registered taxpayer is found to be non-genuine or fake based on investigations by the tax authorities. Such cases ...

The Hon’ble Courts, as recent judgments show, are highly reluctant to such a period of limitation, particularly where there ...

Your academic background is an important part of your application. Commonly required documents are: Proof of Admission; This ...

The petitioner, which operates air-conditioned and non-air-conditioned buses, was served a notice in 2016 regarding its ...

Income Tax Appellate Tribunal (ITAT) Nagpur Bench rendered a decision concerning the validity of proceedings under Section ...

Institute of Cost Accountants of India (ICMAI) has issued an advisory warning members against engaging in unauthorized ...

CESTAT Delhi held that mere suppression of facts not enough, for invocation of extended period of limitation, there must be deliberate and wilful attempt to evade payment of duty. Thus, held that ...

The court upheld the validity of the notice issued under Section 47 read with Section 73 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. It ruled that the imposition of late fees for the ...

Then, what is the need /relevance of the prescription in terms of R 24A of the SEBI LODR to the effect that unless a majority of the partners of a Firm of PCS hold PRC, a Firm is not eligible for ...

After reviewing the submissions, ITAT Bangalore found that neither the AO nor the CIT (A) had conclusively verified the income computation. The tribunal noted that the financial records lacked clarity ...