AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
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.
Suppliers are prohibited from issuing GST credit notes solely based on buyer defaults; proper remedies include documenting defaults under ITC reversal provisions.
A retrospective analysis of GST after nine years reveals considerable benefits along with ongoing challenges requiring reforms for enhancement.
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.
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.
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.
This article clarifies the GST provisions applicable to goods sent for job work, including ITC-04 responsibilities and compliance requirements.
The Invoice Management System (IMS) establishes accepted invoice records as critical for ITC eligibility, enhancing compliance and fraud detection.
The article outlines the types and processes involved in GST refunds, stressing the importance of correct documentation and classification to ensure valid claims.
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.
The statement of facts is critical in GST litigation, serving as the foundational element of every GST appeal and emphasizing accurate documentation.
The ITAT Delhi ruled that negative cash balances do not automatically establish undisclosed income and upheld addition only to the peak negative balance.
The Kerala High Court stayed the adjustment of income tax refunds, directing that pending rectification applications be resolved before any recovery actions.