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Jul 1
3 min

Updates

CBIC Clarifies Time of Supply for NHAI’s Hybrid Annuity Model Projects

CBIC’s new guidelines simplify tax for NHAI projects, ensuring clear, consistent treatment of HAM contracts.

Jun 30
4 min

Court rulings

Legal Rigour in Economic Offences: Bombay HC Examines the Continuing Offence & Threshold for Bail under PMLA

Bombay HC underscores strict enforcement against money laundering, denying bail due to ongoing criminal risks.

Jun 27
9 min

Insights

Challenges in Implementing Faceless Assessment Under the Income-Tax Act, 1961

Explore the nuanced hurdles of the FA scheme—unveiling the clash with natural justice and the quest for improved taxpayer interaction.

Jun 26
12 min

Insights

Deception and Violence: A Tale of Two Types of Crime

Explore the unique impacts of economic v. violent crimes, unveiling their distinct motives and societal consequences.

Jun 24
4 min

Court rulings

ITAT Upholds High Sea Sales Transactions as Non-Speculative: Confirms Business Loss Set-off Against Interest Income

ITAT rules high sea sales as non-speculative, affirming business loss offsets against interest.

Jun 23
27 min

Insights

Decoding Term Sheets – The Blueprint of Startup Investments

Explore the essentials of term sheets with insights on how they steer startup investments and shape future growth.

Jun 23
3 min

Court rulings

Madras High Court Denies Jurisdiction Under A. 226 Due to Non-Compliance with S. 65B of the Indian Evidence Act

Madras High Court rules on digital evidence mismanagement, directing appeal for procedural lapses.

Jun 22
3 min

Court rulings

ITAT Rules Out Additions to Completed Assessment Years in the Absence of Incriminating Evidence

ITAT confirms no tax additions without incriminating evidence, even for statements recorded under s.132(4).

Jun 22
4 min

Court rulings

DCF Method for OCPS Valuation Validated: ITAT Rejects Excess Premium Addition for Shares Issued to Holding Company

ITAT upholds DCF method for OCPS, dismissing Revenue's appeal on excess premium taxability under s. 56(2)(viib).

Jun 19
7 min

Insights

Automation of Due Diligence in Mergers & Acquisitions: Is It Possible?

Explore how AI streamlines M&A by rapidly analyzing data, ensuring precision, and cutting costs in due diligence processes.

Jun 19
4 min

Court rulings

ITAT Clarifies Valuation Principles for Non-Cumulative Redeemable Preference Shares

ITAT decision highlights expert valuations' critical role in fair share pricing disputes, setting rigorous evidential standards for AOs.

Jun 17
12 min

Insights

Resolving GST Return Mismatch: Strategies for Compliance and Correction

Explore effective techniques to correct GST mismatches, ensuring accurate tax reporting and streamlined compliance.

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