The Tax Journal

Income Tax ITAT Tax News

Income Tax Slabs & Rates โ€“ Easy Guide

Introduction – Income Tax Slab Rates Every year when the Budget is announced, taxpayers wait eagerly to know one thing: โ€œHow much tax

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Tax News

ITR Deadline Extension 2025 Live Updates: Has Income Tax Department Extended The Due Date?

ITR Filing Last Date Extension 2025 Live Updates: The I-T department has clarified September 15 due date remains intact and warned against a

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GST HC-2025 HIGH COURT

Kerala High Court Grants GST Exemption for Associations | IMA v. UOI 2025

Case Overview On 11 April 2025, the Kerala High Court gave a very important decision in Indian Medical Association (IMA) v. Union of

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GST HC-2025 HIGH COURT

M/s Mohit Minerals Pvt. Ltd. v. Union of India (2023)

Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) ๐Ÿ“ TL;DR โ€“ Mohit Minerals Case (2023) Introduction Under GST, importers

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GST SC-2025 Supreme Court

SC 2023: GST ITC on Leasing Real Estate โ€“ Safari Retreats

Safari Retreats Pvt. Ltd. v. Chief Commissioner of CGST (2023) Issue: Input Tax Credit (ITC) on construction of immovable property used for leasing

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GST SC-2025 Supreme Court

โ€œSC 2023 Shocking Ruling: GST ITC Mismatch Explained

Suncraft Energy Pvt. Ltd. vs Assistant Commissioner, State Tax (2023) 1. Background of the Case This case is about the Input Tax Credit

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GST ITAT SC-2025 Supreme Court

SC 2023: Corporate Guarantee Without Consideration Not Taxable

1. Background of the Case The case concerns corporate guarantees and whether issuing them amounts to a โ€œtaxable serviceโ€ under the indirect tax

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GST GSTAT

GST Case Laws: Top 10 Famous GST Case Judgments and Analysis

Top 10 GST Case Laws Since 2017: Judgments and Impact 1. Gameskraft GST Case Law- GST on Online Gaming Parties involved- Directorate General of

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Tax News

Judicial Review in India โ€“ Guardian of the Constitution

The Constitution of India is the supreme law of the land. It is the framework that guides governance, guarantees rights, and defines the

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Tax News

Public Interest Litigation (PIL) and Its Role in Indian Democracy

Introduction In a democracy like India, the judiciary is often described as the last refuge of the common man. But before the late

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