The Tribunal found that once additional evidence is admitted and remand is called for, the Assessing Officer must be given an ...

ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA ...

Entities providing TechFin or Ancillary Services from IFSC must obtain a Certificate of Registration under TAS Regulations, ...

CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part ...

This article explains how Section 137 of the Central Goods and Services Tax (CGST) Act, 2017 deals with offences committed by ...

Andhra Pradesh and Kerala High Courts clarify that interest on delayed chit instalments is compensatory and not taxable under GST, leaving only the foreman commission ...

Explains when writ petitions are maintainable against revenue authorities and the legal principles guiding judicial ...

ITAT ruled that cash recorded in a partner’s name during survey cannot be taxed in his hands when the amounts relate to the firm’s land sales and are recorded in the firm’s books. The key takeaway: ...

ITAT held that the obligation to receive cash was rooted in an agreement executed before the 2015 amendment to Section 269SS. Since reasonable cause existed, penalty under Section 271D was not ...

An insider’s analysis of how civil procedure governs corporate conflicts, revealing why interim relief, execution, and strategy often matter more than final ...

Bombay HC held that an emergency arbitrator’s decision is an order and not an arbitral award as it does not finally decide disputes, making Part II enforcement inapplicable.

The Directions introduce a structured ALM framework with strict liquidity mismatch limits and gap analysis to improve risk resilience of local ...