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.

Summary: Section 129 of the CGST Act, 2017, deals with the detention, seizure, and provisional release of goods and conveyances in transit when there is a violation of GST rules. Detention occurs when ...

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, ...

SEBI has released a draft circular seeking public comments on a proposed limited relaxation from certain compliance requirements of the SEBI (Listing Obligations and Disclosure Requirements) ...

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 ...

Consequently, the Allahabad High Court dismissed the writ petition filed by U.P. Projects Consultants Private Limited, determining that the ex-parte assessment order for the Financial Year 2017-18 was ...

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