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 ...

Securities and Exchange Board of India (Prohibition of Insider Trading), regulations, 2015 [‘PIT’] vide its amendment notification dt: March 11, 2025, amended the definition of ‘Unpublished Price ...

Karnataka HC Issues Guidelines To Check And Prevent Unauthorized Use Of National Flag, Emblems And Symbols ...

ITAT Nagpur held that rejection of application in Form 10AB for grant of registration u/s. 12AB of the Income Tax Act on the ...

ITAT Ahmedabad restored matter of registration under section 80G (5) (iii) of the Income Tax Act to the file of CIT (E) for verification that expenditure on religious activities was within the ...

Delhi High Court held that imposition of penalty justified since appellant holding IEC registration ought to have acted responsibly and ensured that the same was not misused by any third party. Thus, ...

“13. … The Government is the guardian of the finances of the State. It is expected to protect the financial interest of the ...

Introduction: It has been seven and a half years since GST was introduced in India . Despite several Circulars and Press ...