The issue was whether a writ petition could bypass the statutory appeal after a final assessment order. The Supreme Court upheld dismissal of the writ, holding that availability of an appellate remedy ...

The Court refused to entertain a writ against an assessment order where an appeal remedy was available. Bypassing statutory remedies was held ...

The government has extended the existing anti-dumping duty on specific PET resin imports from China during a sunset review. The measure ensures continued protection for domestic producers until a ...

Issue: Requirement of clear bench postings for tribunal operations. Ruling: Ministry issues comprehensive posting order. Appeals under GST receive institutional and administrative ...

Explains the importance of a Chartered Accountant certificate in validating trading accounts, stock valuation, and GST reconciliation. Key takeaway: Proper CA documentation ensures faster claim ...

Explains the procedural nature of Section 70 summons and how taxpayers can respond strategically. Key takeaway: Calm, well-prepared responses reduce litigation and reputational ...

CA Revanth Krishna K  Introduction In recent times, the Central Government has frequently amended existing laws and, in ...

The Court held that reassessment notices failed because seized documents did not relate to the relevant assessment years. Jurisdiction under Section 153C was therefore not validly ...

Tribunal held that additions based solely on third-party statements and Excel data seized from another person cannot survive without independent corroboration. Denial of effective cross-examination ...

Issue: Clash between exam date and municipal elections. Ruling: Auditing and Ethics paper postponed to 19 January 2026. Admit ...

The ITAT held that reassessment initiated in July 2022 for AY 2015-16 was barred by limitation. The ruling confirms that expired cases cannot be revived under the post-2021 reassessment ...

Indian residents using a US LLC must treat global LLC profits as taxable in India, even if funds remain in a US bank, with careful attention to entity classification and foreign tax ...