The Tribunal ruled that inventory figures from a management Excel sheet, without quantity details or physical verification, cannot form the basis of an addition. Properly recorded GST-compliant sales ...
The GST 2.0 reforms aimed to simplify the system with fewer tax slabs, however businesses continue to face challenges in ...
Overall, the findings suggest that the Union Budget 2026-27 should prioritise execution-oriented reforms, rationalise compliance frameworks and deploy targeted fiscal incentives to unlock private ...
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