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Mayank Mohanka

Partner, S M Mohanka & Associates

Amending a Repealed Income Tax Act: Legislative Surgery on a Dead Statue?

Expert Columns GST

Ratan Jain

Executive Partner, Lakshmikumaran & Sridharan Attorneys

Transaction Value under Customs Law: Quantity vs. Realisation Based Valuation

Expert Columns GST

Rajat Chhabra

Founding Partner, Taxcraft Advisors LLP

India–New Zealand FTA: Zero Duty, Real Conditions

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Most Viewed

Rulings GST

HC: Actual institution of audit determines limitation amid dispute over timely document submission

  • In Favour of Respondent
  • Citation Number : TS-901-HC(GUJ)-2026-GST
Rulings GST

HC: Construction cess applies to actual construction cost, not contract value; Excludes profit and outward taxes

  • In Favour of Petitioner
  • Citation Number : TS-900-HC(P&H)-2026-GST
Rulings Direct Tax

ITAT: Commission expense omission post-survey attracts penalty @200% u/s 270A; Rejects inadvertent error claim

  • In Favour of Revenue
  • Citation Number : TS-1704-ITAT-2026(Mum)