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taxpayer

Cryptocurrency in its generic meaning gives the holder exclusive rights to access/spend and may likely be qualified as a financial asset.

Explained: Why income earned through cryptocurrency must be disclosed

The Supreme Court heard an appeal of a case from Himachal Pradesh High Court, and along with its observations, lays down specific steps to balance public and government interest.

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Explained: Why income earned through cryptocurrency must be disclosed

Provisional Attachment Power of GST is draconian, observes Supreme Court