GSTR-11 is a GST return filed by UIN holders to report inward supplies and claim refund of GST paid on eligible purchases

CESTAT held that incentives and discounts received by car dealers from manufacturers are not commission and are not liable to service tax

Agricultural land sales may seem tax‑free, but the Income Tax Department can still issue notices to verify such transactions. Exemption from tax doesn’t mean exemption from compliance scrutiny, which ensures transparency under Sections 2(14) and 45 of the Income‑tax Act.