The ITAT held that late filing of Form 67 cannot defeat a valid FTC claim. The ruling clarifies that procedural delays do not override substantive treaty ...

There have been significant changes in the way in which the IRS is now dealing with R&D tax credits and viewing how they're documented.

Delhi GST allows taxpayers to correct past ITC denials caused solely by Section 16(4) time limits, applying Section 16(5)/(6) via a special rectification ...

ITAT Indore held that delay of 560 days in filing of an appeal before CIT(A) rightly not condoned as assessee has failed to ...

The Tribunal ruled that inadvertent omission of claiming advance tax does not bar interest under Section 244A. Authorities ...

ITAT Bangalore rules that Section 80P deductions cannot be claimed if the return is filed after the due date. The decision reinforces compliance with Section 80AC(ii) and aligns with Madras HC ...

The Court upheld GST tax and penalty where multiple goods were transported without invoices or E-way bills. Subsequent production of documents at the appellate stage was held insufficient to cure ...

CESTAT Hyderabad held that gold pendant are finished gold jewellery hence classifiable under Customs Tariff Heading [CTH] ...

The ITAT restored the case for fresh adjudication, noting that the assessee filed a return showing a loss and was not given proper opportunity to be heard before dismissal of ...

The issue was whether accumulated income could be taxed merely because it was not spent exactly for the purpose stated in Form-10. ITAT Delhi held that as long as funds are applied toward charitable ...

Instead of lacing up their roller skates for the three remaining home games of the season, Coyote Country Roller Derby pulled up the tape last September from the local gymnasium in which they had ...

Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...