Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from March 27 to April 1, 2023. Calcutta HC quashes Order u/s
Is CGST Notification No 14/2021 dated 1st May 2021, in partial contradiction of SC Orders on Extension of Limitation?
The SC, in its order dated 27th April 21 , in the case of Re Cognizance of Extension of Limitation, suo motu extended the general periods of  limitation , due to the raging 2nd wave
Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from September 16 to September 22, 2023. Criminal charges for late self-Assessment tax payment
Supreme Court and High Courts Weekly Round Up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from  March 23, 2024 to March 30, 2024. SUPREME COURT No Application of S. 71, Customs
ITAT Annual Digest 2023 [Part 1]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in ITAT upholds Penalty u/s 271(1) (c) When Assessee failed to make Full and True Disclosure of the facts in Income
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from December 31 to January 6 ,2023 Addition of Unexplained Income based
GST CASE DIGEST: Inspection, Search, Seizure and Arrest
For the smooth functioning of every tax administration there should have a proper mechanism for inspection, search and arrest. However, these are the important tools of the tax department for eradicating tax evasion. Both the
High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from September 26 to October 2, 2022. SUMAN JEET AGARWAL vs INCOME
CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from February 10, 2024 to  February 16, 2024. Premium Amount Received cannot
Disallowance under section 40A(3) – Whether Automatic?
Introduction Section 40A of the Income Tax Act, 1961 was inserted by the Finance Act, 1968 w.e.f. 01st April 1968 provides for disallowance of expenses or payments not deductible in certain circumstances while computing the
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from November 19 to November 25, 2022 Shri Pavan Kandkur vs Principle
What’s in store for the Banks and Financial Institutions under the PMLA?
With the introduction of the Prevention of Money Laundering ( PMLA ) Act, 2002 (‘Act’), which was made effective from 01.07.2005, a number of legal issues arose, which required adjudication in various courts and competent
GST, Demonetisation and IBC made Economy more Efficient and Transparent: Finance Ministry Report
The Indian Government has made significant strides in the last 4 years in taking India to new heights in terms of the welfare of the citizenry, the overall structure& growth of the economy, and creating
CESTAT Weekly Round Up
This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan. in, from August 13 to August 19, 2023. Used Digital Multifunction Machine can be
Future of Cryptocurrencies in India
Necessity is the mother of all inventions. After dealing with the archaic financial institutions that operate with lengthy procedures while also taking a cut in every transaction that happens through them, perhaps, it was felt