N/Atax
Guide: Finalization of Books of Accounts Before Tax Audit
A recent guide highlights essential steps for finalizing accounts prior to a tax audit, aiming for accuracy and efficiency in process.
Jul 8, 2026Read more →
Court News
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CESTAT Allahabadtaxcorporate
Interactive Display Systems Classifiable as ADP Machines Under CTI 84714190: CESTAT Allahabad
CESTAT Allahabad has ruled that interactive display systems are classifiable as Automatic Data Processing (ADP) machines, affirming past decisions on the issue.
Jul 8, 2026Read more →
N/Atax
GST Classification for Small Builders: Not All Activities Are 18% Works Contract
A recent article discusses the need for small residential builders to be classified as promoters or contractors for appropriate GST application. GST rates should reflect the type of construction activities and the timing of sales.
Jul 8, 2026Read more →
Supreme Court of Indiatax
When the Buyer Doesn’t Pay: What a GST-Registered Supplier Can Really Do
Suppliers are prohibited from issuing GST credit notes solely based on buyer defaults; proper remedies include documenting defaults under ITC reversal provisions.
Jul 7, 2026Read more →
Supreme Court of Indiatax
GST at 9: Gains, Pains, Challenges and Way Forward
A retrospective analysis of GST after nine years reveals considerable benefits along with ongoing challenges requiring reforms for enhancement.
Jul 7, 2026Read more →
N/Atax
Guide to Filing ITR and Claiming TDS Refund for Deceased Parent
This comprehensive guide provides step-by-step instructions on filing Income Tax Returns (ITR) and claiming TDS refunds for a deceased parent, emphasizing the necessary documentation and legal procedures.
Jul 7, 2026Read more →
N/Atax
TDS Applicability Before April 1, 2026: Key Considerations
This article discusses the applicability of TDS deductions under the Income Tax Act before April 1, 2026. It clarifies that income payments made prior to this date need not be deducted again under the new regime.
Jul 7, 2026Read more →
Patna High Courttax
Patna HC Directs GST Refund after Assessment Order Withdrawn
The Patna High Court has directed a refund of GST after withdrawal of the best judgment assessment order, allowing the petitioner to reapply for the refund.
Jul 6, 2026Read more →
N/Atax
Process and Implication on Goods sent for Job Work under GST
This article clarifies the GST provisions applicable to goods sent for job work, including ITC-04 responsibilities and compliance requirements.
Jul 5, 2026Read more →
N/Atax
GST’s Invoice Management System: A New Gatekeeper for ITC
The Invoice Management System (IMS) establishes accepted invoice records as critical for ITC eligibility, enhancing compliance and fraud detection.
Jul 5, 2026Read more →
N/Atax
GST Refunds: Types, Application Process & Documents Required
The article outlines the types and processes involved in GST refunds, stressing the importance of correct documentation and classification to ensure valid claims.
Jul 5, 2026Read more →
N/Atax
Mandatory IMS Makes Invoice Review Critical to Protect ITC & Avoid GST Return Blocks
The introduction of the mandatory Invoice Management System (IMS) emphasizes the necessity for taxpayers to review invoices to protect input tax credits and prevent GST return blocks.
Jul 5, 2026Read more →