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- Apr 18
- 3 min
Addendum Acting Retrospectively May Be Valid if it Clarifies The Relationship between the Parties – ITAT Delhi
ITAT Delhi validates retrospective addendum, ensuring consistent contractual intents are upheld in transfer pricing cases.
- Apr 18
- 3 min
Gujarat High Court's Discretionary Bail Decision in CGST Input Tax Credit Allegations
Gujarat HC grants bail in CGST case, stressing evidence over assumptions to balance individual rights and financial integrity.
- Apr 17
- 7 min
Requirement of Bail in Cognizable and Non-bailable Offences After Investigation
AHC rules: Accused in serious crimes must seek bail, not bond under s. 88 CrPC. Explore implications in this essay.
- Apr 17
- 4 min
Bombay High Court Asserts the Right to Sleep as a Basic Human Right, Directs ED to Regulate the Timing of Recording of Statements
Bombay HC rules on human rights in nighttime ED interrogations, stressing lawful detainment and the right to sleep.
- Apr 16
- 5 min
Decisive Interpretation of Bank Guarantees and Letters of Comfort in Transfer Pricing Cases by Income Tax Appellate Tribunal
Explore ITAT’s pivotal ruling on Axis Bank vs. ACIT, clarifying tax laws on ESOP, NPAs, and transfer pricing adjustments.
- Apr 15
- 3 min
Impact of IFRS 18 on Financial Reporting: Analysis and Implementation
Explore how IFRS 18 reshapes financial reporting with new standards for clarity and investor insight, effective from 2027.
- Apr 15
- 4 min
Delhi High Court Upheld Reverse Charge Mechanism: No Inherent Right to Input Tax Credit
Delhi HC's decision clarifies: GST's reverse charge bars inherent claim to ITC, setting a vital precedent.
- Apr 15
- 3 min
Challenges of Parallel Proceedings in GST Enforcement
Navigating the complexities of dual GST investigations, a recent court ruling highlights the need for streamlined authority coordination.