ITAT Rules in Favor of Auto-Rickshaw Driver, Rejects ₹103.33 Crore Addition for Insufficient Investigation – However declares the decision not to be a precedent.

MSME Form-1 Filing Do You Really Need to Report Payments Made Within Made Within 45 Days? Introduction The Ministry of Corporate Affairs (MCA) introduced Form ...

As per Section 148 of the Companies Act, 2013, certain companies, particularly those in industries such as manufacturing, power generation, mining, and other regulated sectors, are mandated to ...

GST Case Law Compendium reviews significant judicial pronouncements impacting taxpayers and tax administration. Recent court decisions address procedural requirements for refund rejections, ...

The Tax Collected at Source (TCS) on notified luxury goods will be levied at 1% of the total sale consideration, i.e., the invoice value including GST and other charges.

A penalty has been imposed under Section 90 (1) read with Section 90 (10) for the delay in the SBO declaration (BEN-1). While ...

SEBI issued FAQs clarifying the range of services that can and cannot be rendered by Secretarial Auditors under the SEBI (LODR) Regulations, 2015, read with a circular dated December 31, 2024. These ...

Practical Impact: By mandating wage timelines and digital payments, the Code enhances employer accountability, strengthens worker trust, and reduces disputes. It also aligns wage practices with ...

Patna High Court held that compounding charge should be deposited by the petitioner abiding his statement and issue of apportionment of compounding charges should be considered by the Secretary, Rural ...

Awareness and sensitization play a crucial role in fostering gender-inclusive workplaces. Employers must ensure training ...

The judgment directly questions based on the Principles of Mutuality, the constitutional validity of GST being levied on maintenance charges collected by RWAs from their members. If the principle of ...

The concept of equal remuneration, the history of laws in India that address it, a critical comparison of the old (ERA 1976) and new (Code on Wages, 2019) legal frameworks, and the progress—or lack ...