Legal grounds for director disqualification under Companies Act 2013

Director Disqualification under Companies Act 2013

Director Disqualification under Companies Act 2013 In the corporate governance landscape of India, the role[…]

Allahabad HC ruling on DRC-01A and Section 74(5) penalty

Allahabad HC: Skipping DRC-01A and Section 74(5) Penalty

Allahabad HC: Skipping DRC-01A and Section 74(5) Penalty The Goods and Services Tax (GST) framework[…]

WBAAR ruling on GST Section 16(5) and reversed ITC reclaim

WBAAR: No Reclaim of Reversed ITC under Section 16(5)

WBAAR: No Reclaim of Reversed ITC under Section 16(5) The landscape of Input Tax Credit[…]

Guide to GST liability in liquidation and director exposure

GST Liability in Liquidation and Director Exposure

GST Liability in Liquidation and Director Exposure When a company enters the phase of winding[…]

Bombay High Court ruling on Section 270AA penalty waiver case

Section 54 Deduction for Jointly Owned Property

Section 54 Deduction for Jointly Owned Property When selling a residential property and reinvesting in[…]

ITAT Chandigarh ruling on Section 54 indexed cost of construction

ITAT Chandigarh Ruling on Section 54 Construction Cost

ITAT Chandigarh Ruling on Section 54 Construction Cost The Chandigarh Bench of the Income Tax[…]

Madras HC ruling on GST interest and wrongful ITC utilisation

MP HC: Use GSTAT Appeals Before Filing Writ Petitions

MP HC: Use GSTAT Appeals Before Filing Writ Petitions The landscape of Goods and Services[…]

Guide to taxation of ESOPs in India for 2025

CBDT Guidelines for Compulsory Scrutiny of ITRs in FY 2026-27

CBDT Guidelines for Compulsory Scrutiny of ITRs in FY 2026-27 The Income Tax Department is[…]

Gujarat High Court ruling on bogus diamond purchases addition

ITAT Deletes Disallowance on Business Expenditure for Assessee

ITAT Deletes Disallowance on Business Expenditure for Assessee In a significant ruling for taxpayers and[…]

Biometric Aadhaar authentication for new GST registration verification process

GST on Online Gaming: Impact of Supreme Court Ruling

GST on Online Gaming: Impact of Supreme Court Ruling The landscape of the Indian digital[…]

Taxability of deemed dividend under section 2(22)(e) ruling explanation

Taxability of Deemed Dividend Under Section 2(22)(e)

Taxability of Deemed Dividend Under Section 2(22)(e) The concept of deemed dividend under Section 2(22)(e)[…]

ITAT ruling on Section 69A addition for parental gifts

ITAT on Section 41(1) and Sundry Creditor Transfers

ITAT on Section 41(1) and Sundry Creditor Transfers The intersection of accounting entries and tax[…]

ITAT quashes LTCG addition due to unsigned section 148 notice

CBDT Clarifies Form 61 Filing for NJA Transactions

CBDT Clarifies Form 61 Filing for NJA Transactions The Central Board of Direct Taxes (CBDT)[…]

GST portal advisory withdrawal and statutory ITC utilization sequence explained

GST Portal Advisory Withdrawal and ITC Utilization

GST Portal Advisory Withdrawal and ITC Utilization The landscape of Goods and Services Tax (GST)[…]

TDS Challan Utilization Rules for FY 2025-26 compliance guide

ITAT: AO Cannot Replace DCF Method with NAV Method

ITAT: AO Cannot Replace DCF Method with NAV Method In a landmark judgment that provides[…]

DVO valuation and 10 percent tolerance band property tax guide

ITAT Hyderabad Deletes ₹14.16 Crore Addition

ITAT Hyderabad Deletes ₹14.16 Crore Addition In a landmark judgment that provides significant relief to[…]

Mumbai ITAT ruling on notional rent and unsold flats taxability

Impact of Finance Act 2023 on Angel Tax and Rule 11UA

Impact of Finance Act 2023 on Angel Tax and Rule 11UA The landscape of startup[…]

ITAT ruling on Section 69A addition for parental gifts

Calcutta High Court Grants Relief: 7-Day Delay Cannot Defeat Carry Forward of Losses

Calcutta High Court Grants Relief: 7-Day Delay Cannot Defeat Carry Forward of Losses In a[…]

GSTN e-invoicing facility for RCMDOM and RCMIMP transactions explained

GST Exemption on Similar Packaging and Brand Name Usage

GST Exemption on Similar Packaging and Brand Name Usage In the complex landscape of Goods[…]

GSTAT ruling on unconditional e-vouchers for GST rate-cut benefits

ITC Utilisation: Legal Framework, Challenges & Practical Implications

ITC Utilisation: Legal Framework, Challenges & Practical Implications The Input Tax Credit (ITC) mechanism is[…]

GST portal advisory withdrawal and statutory ITC utilization sequence explained

GST Treatment of Food and Accommodation Bundling

GST Treatment of Food and Accommodation Bundling The hospitality industry is one of the most[…]

Validity of Section 143(2) notice in income tax assessment

TDS on Commission: Transition from Section 194H to 393

TDS on Commission: Transition from Section 194H to 393 The landscape of Indian taxation is[…]

CERSAI portal interface for security interest registration and search

Guide to CERSAI: Role in India’s Secured Lending System

Guide to CERSAI: Role in India’s Secured Lending System The financial landscape in India has[…]

Legal limits of GST on Electricity Regulatory Commission fees

GST on Electricity Regulatory Commissions: Legal Limits

GST on Electricity Regulatory Commissions: Legal Limits The applicability of Goods and Services Tax (GST)[…]

GSTAT ruling on GST refund rejection without mandatory notice

Extended Deadline for Filing GSTAT Appeals under GST

Extended Deadline for Filing GSTAT Appeals under GST The long-awaited operationalization of the Goods and[…]

Delhi High Court order for Xiaomi 272 crore security deposit

Delhi HC Orders Xiaomi to Furnish ₹272 Crore SEP Security

Delhi HC Orders Xiaomi to Furnish ₹272 Crore SEP Security The Delhi High Court has[…]

Guide to taxation of ESOPs in India for 2025

Capital vs Revenue Receipt: When Does Money Become Taxable?

Capital vs Revenue Receipt: When Does Money Become Taxable? In the world of income tax[…]

INR Borrowings by Residents from NRIs: 2026 FEMA Changes

INR Borrowings by Residents from NRIs: 2026 FEMA Changes The regulatory landscape for cross-border financial[…]

Rule 46(8): Mandatory Daily Backup of Digital Books in India

Rule 46(8): Mandatory Daily Backup of Digital Books In the evolving landscape of digital governance,[…]

GSTAT ruling on GST refund rejection without mandatory notice

Bombay HC Quashes GST Demand on Non-Existent Entities

Bombay HC Quashes GST Demand on Non-Existent Entities The legal landscape surrounding Goods and Services[…]