The court held that late filing of Form 10B is a procedural lapse and does not automatically bar charitable exemption. Substantial compliance before appellate proceedings was found ...

The regulator has consolidated all operative circulars under the LODR framework into a single master reference. The update ...

SEBI reclassified REITs as equity instruments to resolve inconsistent treatment across fund categories. The move aligns risk disclosure with investor expectations and global ...

The court held that late electronic filing of Form 10B is a procedural lapse that should not defeat charitable exemption. Orders rejecting condonation on technical grounds were ...

The court ruled that delayed filing of Form 10 for income accumulation cannot defeat exemption when substantive conditions are met. Rejection of condonation was held ...

The High Court set aside dismissal of GST refund appeals where delay was computed based on submission of certified copies. The ruling directs fresh adjudication on merits after ...

The High Court set aside dismissal of a GST appeal rejected for late filing of a certified copy. The ruling holds that timely online filing should not be defeated by hyper-technical ...

Gujarat High Court holds refund claims maintainable for interest paid under protest on wrongly demanded GST for assignment of leasehold rights, quashing mechanical rejection via ...

The court held that confirming a demand far exceeding the SCN violates Section 75(7) of the CGST Act. Any enhancement without a fresh notice is a jurisdictional error warranting ...

The amendment prescribes a clear formula to compute maximum rated speed of packing machines. This ensures uniform cess classification and prevents disputes over machine ...

The issue was whether an assessment could survive when the scrutiny notice was not issued in the CBDT-prescribed e-format.

The Tribunal examined whether the AO formed an independent belief before reopening. Finding verbatim reasons and rubber-stamp ...