The Exchange of Letters strengthens regulatory cooperation between IFSCA and the FCA. It enables sharing of best practices ...
The Court held that assessment for FY 2024–25 cannot be passed under Section 74 after its omission by amendment. The order was quashed and directed to be treated as a show cause ...
The High Court held that arrest was not necessary in a dispute over a GST overdraft arrangement. Bail was granted with ...
The Tribunal held that preloaded software formed part of imported hardware and must be included in assessable value. However, ...
The High Court held that TCS under Section 206C(1C) applies only to lease or licence holders paying royalty, not to offenders paying compounding fines. ITAT’s demand of TCS, interest, and penalty was ...
The Supreme Court upheld the High Court’s ruling that reassessment beyond three years requires sanction under Section 151(ii) ...
The ROC held that filing AOC-4 with incorrect company status details constitutes a violation of Rule 8(3). Rectification ...
Once the Central Government notified the Faceless Scheme for reassessment (effective March 29, 2022), the JAO was effectively divested of the power to issue notices under Section 148. The issuance of ...
The Delhi High Court held that reassessment beyond three years requires approval under Section 151(ii). Notices issued with approval from the wrong authority were set ...
Discover why 2026 is the best year to invest in corporate bonds in India. Learn benefits, bond types, returns, tax perks, and easy ways to start ...
The amendment replaces annual KYC with a three-year filing cycle. Directors must update details within 30 days of changes to remain ...
The Rajasthan High Court directed release of confiscated arecanuts upon furnishing security equal to the invoice value, holding that merits of the Section 130 demand must be examined separately within ...
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