Compare rounding-off rules under Income-tax, GST, Companies Act and CPC, including thresholds, legal limits and judicial principles.

Section 130(1)(v) protects innocent transporters who prove lack of knowledge or connivance. Key High Court rulings explained.

GST Council proposals cover GST arrest powers, prosecution, refunds, ITC, registration, returns, e-way bills and rates. Read ...

Can GST tax be demanded twice on excess stock under Sections 130 and 74? Analysis of Article 265, Section 75(13), payments and case law.

GST Council approves ARQP scheme in principle for B2C businesses with turnover up to ₹5 crore, allowing annual returns and ...

Learn how micro and small enterprises recover delayed payments under MSMED Act, including 45-day limits, compound interest, ...

Understand GST appeals under Section 107, APL-01 filing, three-month limitation, 10% pre-deposit, grounds of appeal and taxpayer rights.

Learn how to start a sole proprietorship in India, including GST, Udyam registration, documents, licences, taxation, costs ...

ITAT Chennai directs 80G approval for a charitable trust providing free meals, rejecting the religious-purpose objection where activities remain unchanged.

NCLT directs release of income tax refunds of ₹1.70 crore and ₹2.69 crore in PMT Machines insolvency proceedings, relying on ...

NCLAT holds tax refund set-off permissible during liquidation, but Income Tax Department cannot adjust refunds without ...

ITAT Raipur quashes AY 2013-14 reassessment as Section 148 notice dated 27 July 2022 was issued beyond the surviving ...