The Uttarakhand High Court held that mere suspicion about a spouse’s character and strained marital relations do not amount ...
The ITAT Raipur held that prior to 1 June 2015, there was no enabling provision under Section 200A to levy late filing fees under Section 234E while processing TDS returns. The Tribunal ruled the ...
The High Court held that invocation of Section 74 is invalid where the show cause notice lacks specific allegations of fraud, wilful misstatement, or suppression of facts. Without recorded findings of ...
Luxury cars attract 28% GST plus up to 22% Compensation Cess, pushing the tax burden near 50%. The analysis explains whether this structure is justified as fiscal policy or risks becoming economically ...
India taxes Virtual Digital Assets at a flat 30% with no loss set-off. The article examines whether this framework aligns with equity and neutrality ...
Tax incentives for FDI are a double-edged sword. While they can bridge the gap in a country’s competitiveness in the short term, they frequently come at the cost of fiscal sustainability, economic ...
India and France have signed a protocol granting full taxing rights on capital gains from share sales to the country of company residence. The amendment removes the MFN clause and strengthens tax ...
Examines whether India’s Equalisation Levy effectively addresses digital taxation challenges, highlighting its strengths, structural limits, and alignment with emerging global ...
The regulator has permitted sharing of structured subscriber information with Pension Funds to strengthen scheme promotion and performance assessment. The circular mandates strict compliance with data ...
Input Tax Credit, intended as GST’s backbone, has become a major litigation driver due to strict conditions like supplier tax payment requirements and procedural mismatches. Courts continue to grapple ...
The Authority held plastic compostable bags classifiable under HSN 3923 29 90, and clarified that 5% GST under Notification 9 ...
The Rajasthan Authority for Advance Ruling considered an application filed by an unregistered applicant seeking ...
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