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IRS

The Internal Revenue Service: audits, enforcement priorities, case selection and how the agency examines large partnerships and businesses.

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IN · Bombay HCDirect tax

Reassessment notices beyond three years need sanction of the specified authority, rules High Court

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 US · Tax CourtTax Court

Syndicated conservation easements: Tax Court disallows $142 million in deductions and imposes 40 percent penalties

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 IN · CESTATCustoms

Customs cannot reject declared value without evidence of contemporaneous imports, says tribunal

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 IN · Supreme CourtGST

GST on online gaming: Supreme Court delivers judgment in the ₹1.1 lakh crore Gameskraft batch

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 IN · Madras HCGST

Input tax credit cannot be denied for supplier's default alone, reiterates High Court

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 US · Ill. App.State tax

Economic nexus threshold: Illinois court says exempt sales count, and remote sellers owe destination-rate tax once they cross it

5 min read