The Court held that renting space within a university campus for banks and similar facilities forms part of allied educational services. Consequently, the service tax demand and penalties were ...

From 1 February 2026, most tobacco products attract 40% GST with excise-based levies replacing compensation cess. GST will now be computed on MRP instead of transaction ...

The High Court set aside an ex parte GST order after finding lack of proper service and denial of hearing. It held that mandatory opportunity under Section 75 must be granted before adverse ...

Supreme Court precedent, the Court upheld ITAT’s finding that reopening based on reappraisal of existing records is invalid. The Revenue’s appeal was ...

The Court held that unhygienic public facilities near a residence infringe the right to life and dignity under Article 21. MCD was directed to demolish the structures and provide proper waste ...

Section 6 determines whether Indian or global income is taxable. Tax liability depends on physical presence and control, not ...

The Court held that Section 73 does not prohibit issuance of multiple show cause notices for the same tax period when they address different discrepancies. Only overlapping demands on identical facts ...

Budget 2026 introduces a six-month window to regularise undisclosed foreign assets with reduced penalties and immunity under the Black Money ...

The case involved additions for alleged suppressed sales and purchases based on seized digital material. The Tribunal ruled that once search material exists, the AO must invoke Section 148 with proper ...

Section 74A introduces a single GST demand provision for fraud and non-fraud cases from FY 2024-25 onwards. Authorities can ...

Even under the new tax regime, employer contributions to NPS remain deductible under Section 80CCD(2). This reduces taxable ...

The government introduces unified safe harbours, faster APAs, and reduced litigation burdens to enhance certainty for ...