This year’s Budget for FY 2026-27 has been presented in the background of economic outlook tabled in the Parliament on 29th January, 2026 in the form of Economic Survey 2025-26. According to Economic ...
The amendment replaces annual KYC with a three-year filing cycle. Directors must update details within 30 days of changes to remain ...
When no TCS is collected and NIL filing is not mandatory, late fee under GST cannot be levied. Departmental delay in cancellation does not create fresh ...
RBI’s 2025 Directions cap borrower and group exposures, tighten unsecured loan norms, and mandate portfolio diversification. The move strengthens concentration risk management and capital alignment ...
Understand how direct and indirect taxes differ in imposition, collection, and legal framework. The article highlights governing laws, authorities, and landmark Supreme Court rulings shaping tax ...
The draft Income-tax Rules, 2026 consolidate perquisite valuation into a single framework and significantly raise exemption ...
The Tribunal held that once depreciation on goodwill is allowed in the first year, it cannot be questioned in subsequent years. Revisional powers under Section 263 were found to be wrongly ...
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was ...
GST Applicable Despite Goods Not Entering India Due to Supply Between Indian Parties: AAR Tamil Nadu
The Authority held that classification under HSN and GST rate cannot be determined without precise details of goods or ...
The ruling holds that GST credit on construction inputs for a rental commercial property is blocked under Section 17(5)(d), ...
The ruling clarifies that selling a capitalised car attracts GST on the entire consideration when the seller is not a ...
The AAR declined to admit the application as scrutiny and adjudication on the same issue had already commenced. It held that ...
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