The ruling holds that decorative PVC, PU and PS wall panels retain their character as plastic sheets under CTH 3921.

Agency banks must remain open on the public holiday to ensure all government receipts and payments are recorded within FY ...

DRAT Allahabad held that initiation of proceeding under SARFAESI Act for the same debt due after rejection of claim under Co-operative Societies Act is not justifiable. Accordingly, the present appeal ...

The amendments modify shipping tax provisions to fully integrate inland vessels into the tonnage tax regime. Regulatory ...

The authority held that non-filing of Form MGT-14 for approval of accounts attracts penalty under section 117(2). Continued ...

The adjudicating authority held that filing AOC-4 after prolonged delay attracts penalty despite eventual compliance.

The adjudicating authority held that omission of a registered valuer’s report in PAS-3 filings attracts penalty under section ...

Failure to file PAS-6 within time attracted penalties under section 450 despite subsequent compliance. Timely half-yearly ...

A fresh one-year window allows eligible investors to re-lodge pre-April 2019 physical share transfers and complete ...

Budget 2026 revamps Customs, Excise, and GST to simplify compliance and boost exports. The key takeaway is a trust-based, technology-driven indirect tax ...

The Bill simplifies filings, eases compliance, and boosts certainty. Key takeaways include revised deadlines, MAT changes, and targeted ...

Recent Landmark GST Rulings Key Takeaways for GST Practitioners – An analytical roundup of judicial trends shaping GST litigation and compliance ...