Presumptive Taxation Scheme for Non-Residents Supporting Electronics Manufacturing in India: Section 44BBD (Finance Bill, 2025) ...

In the earlier decision, it was determined that CDB qualifies as a financial institution wholly owned by the Government of China, and thus the interest payments to it are covered under the amended ...

Delhi High Court held that repeated placing and removing from the call book is not valid justification for non-adjudication of show cause notice for more than 10 years. Accordingly, order passed after ...

Calcutta High Court held that issuance of provisional seizure order under Foreign Exchange Management Act, 1999 [FEMA] is in complete disregard of the moratorium prescribed by section 33 (5) of ...

Patna High Court held that not obtaining registration under service tax alone cannot be reason to believe that there is existence of fraud or wilful suppression with intent to evade payment of service ...