Finance Act 2024: Insertion of S. 74A into the CGST Act, 2017, for Streamlining the Issuance of Demand Notices under GST
[Delhi HC] Settlement for Dispute Regarding Sweat Equity Shares Taxable as Long-term Capital Gains, Not Salary
Maharashtra GST Department Issues Guidelines for Recovery of Dues Following First Appeal Disposal
From a Trump Card to a Trumped Card: PMLA – A Law Adrift from its Original Purpose
Breaking the ‘Snake & Ladder’ Cycle: Supreme Court Upholds Right to Speedy Trial, Grants Bail Amid Prolonged Incarceration in PMLA Cases
Compounding of Offences under the Customs Act: A Mechanism for Efficient Dispute Resolution
Acquittal in Cheque Bounce Case: Supreme Court Emphasises Evidence Over Presumption
Calcutta High Court Clarifies Personal Guarantor's Liability in Debt Assignment
Reconciling Rights with Enforcement: Analyzing the Evidentiary Value of Statements Recorded under the CGST & Customs Acts
NCLT Kolkata: Leasehold Rights Cannot Be Terminated Through Resolution Plan Without Due Process
Delhi High Court Upholds Clean Slate Principle: S. 32A of the IBC Different from Moratorium Period
Exclusion of VAT from Taxable Turnover: Supreme Court Clarifies ‘Purchase Price’
SEBI Introduces New Institutional Mechanism to Prevent Fraudulent Transactions in AMCs
Revaluation of Assets as Capital Gains: ITAT Rules that Asset Revaluation Constitutes Transfer ‘Otherwise’ Under S. 45(4) of the ITA
RBI Drafts New Guidelines for Managing Model Risks in Credit Across Financial Institutions
Natural Justice and Procedural Compliance in GST Adjudication: A Judicial Interpretation by Allahabad HC
Bombay High Court Invalidates Reassessment for Non-Compliance with S. 151A: A Critical Review of Procedural Errors in Tax Notices
Madras High Court: Discretionary ESOP Compensation is Taxable as Perquisite
[ITAT] Cash Transactions in Property Sales: Section 271D Penalty Unwarranted, Section 269ST Applies
[Supreme Court] Banks Must Follow the MSME Revival Framework Before Classifying Accounts as NPAs