Delhi High Court held that Resale Price Method (RPM) is the most appropriate method when reseller imports goods from its ...

CESTAT Delhi held that penalty under section 112 and 114AA of the Customs Act, 1962 duly imposed since the appellant had ...

NCLAT Delhi held that application under section 9 of Insolvency and Bankruptcy Code 2016 (IBC) of operational creditor not ...

14. In the light of the pleadings as referred above, what emerges is that an ex-parte order came to be passed against the ...

ITAT Surat held that employee’s contribution towards PF and ESI cannot be allowed if it is deposited after the due dates under those Acts but before filing of return. Accordingly, disallowance u/s. 36 ...

ITAT Agra held that dismissal of appeal as per provisions of section 249 (4) (b) for non-payment of advance tax unjustified since entre addition made by AO was challenged and there was no other income ...

Summary: The Efficient Market Hypothesis (EMH) emerged from empirical studies suggesting that asset prices follow a random walk. Early studies by Bachelier, Working, Cowles, and Kendall showed no ...

The Rajeev Bansal case highlights an ongoing evolution in India’s tax administration, especially in light of the pandemic-induced challenges and the introduction of the Finance Act, 2021. Several key ...

Summary: Section 128A of the CGST Act, introduced via the Finance Act 2024, proposes a GST amnesty scheme to waive interest and penalties for taxpayers addressing tax disputes from July 1, 2017, to ...

1. Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 (“AIF Regulations”) have been amended and notified on November 18, 2024, with respect to maintaining pro-rata ...

Telangana High Court held that second vehicle tax under the provisions of Telangana Motor Vehicles Taxation Act doesn’t apply ...