CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was ...

ITAT allowed condonation of a 321-day delay in appeal filing, emphasizing procedural fairness when assessment orders are delivered ...

Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...

DGFT reaffirmed the restricted status of IT hardware imports and mandated online authorisation under the Import Management System. The ruling sets clear timelines and validity rules for ...

SEBI approved new Stock Brokers Regulations, 2025 to replace the 1992 framework, reducing pages and removing redundancies. The ruling prioritises clarity, ease of compliance, and stronger supervisory ...

The court ruled that exporters making zero-rated supplies can claim refund of unutilized ITC even if suppliers ignored deemed export procedures. Refund cannot be denied when deemed export benefits ...

The High Court held that an assessment order issued in the name of a dead person is a nullity. It ruled that proceedings must be continued only after issuing notice to legal representatives under ...

The High Court granted regular bail noting completion of investigation, seizure of documents, and the documentary nature of allegations, holding that continued custody was unwarranted with conditions ...

The Tribunal held that interest earned from investments with a co-operative bank registered as a co-operative society qualifies for deduction under Section 80P(2)(d), following jurisdictional High ...

The tribunal ruled that an assessment order signed manually instead of digitally in e-proceedings violates binding CBDT instructions and is legally ...

Tribunal held that loss arising from compulsory conversion of stressed loans into equity under a restructuring scheme is a deductible business loss or bad debt for a ...

The tribunal held that milk procurement and sale by a charitable society were incidental to its primary object of helping small and marginal farmers, and exemption under Section 11 could not be ...