The analysis explains how a recovery-first mindset within CoCs undermines IBC’s resolution objective, leading to avoidable ...

Non-cash perks like gold or trips trigger TDS under Section 194R, but conflicting GST rulings for sellers and dealers risk double taxation, highlighting the need for regulatory ...

This article explains how structural changes in the Labour Codes prioritise employer flexibility while eroding worker security and ...

Buyers of property from Non-Residents must deduct TDS under Section 195, with rates up to 30% for STCG and 20% for LTCG, emphasizing the importance of compliance to avoid ...

The Tribunal ruled that payments for IPL and MPLS bandwidth services do not constitute royalty under section 9(1)(vi) or ...

Chhattisgarh HC affirmed that hiding the inability to conceive is valid grounds for divorce, emphasizing transparency in marital obligations while ensuring fairness via ...

This article explains the exact conditions under which a housing society must register under GST. The key takeaway is that registration is required only when both the ₹7,500 per-member charge and ₹20 ...

The Authority held that AC-DC and DC-DC power modules are classifiable as “other static converters” under heading 8504 and clarified their correct tariff ...

Stay updated on Income Tax, GST, RBI, and corporate sector notifications, circulars, and judicial rulings issued during the first week of December ...

Understand how Section 61 and ASMT-10 notices provide a procedural safeguard for taxpayers to rectify discrepancies before GST adjudication under Sections 73 and ...

Tribunal held that non-filing of submissions or non-appearance cannot override substantive justice. CIT(A)’s order confirming additions was set aside, and matter remitted for fresh ...

The Tribunal ruled that non-filing of submissions alone cannot justify confirming penalties under section 271D. CIT(A) orders were set aside, and reassessment was directed after providing full hearing ...