GST provides a structured ladder of assessment mechanisms based on compliance and risk. Understanding each stage helps taxpayers avoid disputes and manage liability ...
The High Court held that cross-state transfer of ITC on amalgamation cannot be denied due to GST portal limitations. It ruled that statutory rights override technical ...
The Supreme Court has admitted a case to resolve conflicting interpretations of due dates for PF/ESI contributions. The ruling will impact deduction claims and pending ...
The Court clarified that recovery actions must be confined to the assessee liable for tax. Attaching a director’s personal account without evidence of liability was held unlawful. The judgment ...
The Court held that unsubstantiated allegations causing reputational harm must be removed. It directed platforms to take down or block such content within 24 hours in ...
The article explains that accounting treatment differs significantly between standalone and consolidated financial statements. It highlights that Ind AS 105 applies mainly at the consolidated level, ...
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