Direct Tax - Corporate
ITAT, Special Bench, Chandigarh: Deduction U/s 36(1)(viia) - Provision for Standard Assets Allowable
Chandigarh ITAT Special Bench holds that provisions for bad & doubtful debts on 'standa...
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GST - Refunds
The Second Bite at the Refund Apple - The Validity of Supplementary Claims Under Section 54(1)
The Bombay High Court in Valmet Flow Control Pvt. Ltd. ruled that a taxpayer's right to a suppl...
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GST - Input Tax Credit
The Provision Holds, the Buyer Hopes: Section 16(2)(c) Survives Challenge
The Gujarat High Court in Maruti Enterprises has upheld the constitutional validity of Section 16(2)(c). While the provi...
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GST - Interstate
Jurisdictional Limits Under the IGST Framework: The Incompetence of Intermediary States to Confiscate Interstate Transit Goods
Andhra Pradesh High Court rules that intermediary states have no jurisdiction to detain or confiscate goods moving in in...
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