Overview of US tax credits including refundable, nonrefundable, and partially refundable credits, with examples, forms used, and comparison with tax ...

Imposition of a 28% GST on online gaming and betting has triggered one of the most intense legal and policy debates in recent times. This blog examines this conflict in depth, moving beyond headlines ...

ITAT held that entire receipts cannot be treated as unexplained when income is already offered to tax. Only unverifiable expenses can be ...

MPTCA urges the Finance Ministry and CBDT to reconsider the proposed late fee for delayed tax audit reports in the Finance Bill, 2026, citing disproportionate ...

The AAR held that medicines and consumables supplied during treatment are part of composite healthcare services. As the ...

The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the ...

The case examined taxability of bio-mining and waste remediation services. The Authority held that such services qualify as ...

The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act.

The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST ...

The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and transport activity excludes GTA classification. It ruled that such ...

The issue was whether reassessment was valid without proper service of mandatory notice under Section 143(2). The Tribunal remanded the case for fresh examination, holding that the jurisdictional ...

The Tribunal held that the appellate authority cannot go beyond the issue of TDS credit in a section 143(1) appeal. By directing taxation of entire salary, it effectively enhanced income without ...