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GST Assessment Order Without Assessing Officer Signature is invalid: AP HC

https://taxguru.in/goods-and-service-tax/gst-assessment-order-assessing-officer-signature-invalid-ap-hc.html
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In the case of Usman Enterprises Vs. Assistant Commissioner ST and Others (Andhra Pradesh High Court), the petitioner challenged an assessment order passed under the Goods and Services Tax (GST)... Read More

Guidance on Principal Purpose Test (PPT) in India’s DTAAs

https://taxguru.in/income-tax/guidance-application-principal-purpose-rest-ppt-indias-double-taxation-avoidance-agreements.html
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Circular No. 01/2025 issued by the Central Board of Direct Taxes (CBDT) provides guidance on the application of the Principal Purpose Test (PPT) under India’s Double Taxation Avoidance Agreements (DTAAs).... Read More

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