Rajasthan AAR holds Psyllium Seeds under HSN 12119013 are not “fresh” for exemption and attract 5% GST under Notification ...

Rajasthan AAR rejects a GTA exemption application under Section 98(2) because the same issue was pending and decided in the ...

ITAT Delhi holds court-approved capital reduction distinct from buyback and outside Section 115QA despite the Finance Act 2016 amendment.

Understand trademark opposition in India, including grounds, Form TM-O, four-month deadline, evidence, hearings, fees and ...

Understand how GST exemptions affect prices, input tax credit and compliance, with analysis of insurance exemptions, ITC ...

Understand blocked ITC under GST, Section 17(5) restrictions, Safari Retreats, construction credits, employee benefits, CSR and compliance.

Understand deemed supplies under GST, Schedule I transactions, distinct persons, business assets, agents, corporate guarantees and Rule 28 valuation.

Supreme Court ruling in Checkmate Services makes timely deposit of employee PF/ESI contributions crucial for income-tax ...

Rajasthan AAR classified rubberised cork sheets under HSN 45041010 at 5% GST and declined to decide inverted duty refund eligibility.

Rajasthan AAR holds mining royalty paid by a Short-Term Permit holder taxable at 18% under SAC 997337 and RCM.

A person need not be a connected person to qualify as an insider if possession of or access to UPSI is established under SEBI PIT Regulations.

Criminal liability of Managing Directors under Companies Act, BNS, NI Act, SEBI, FEMA and labour laws, including key judicial principles.