The agreement removes or reduces duties on most traded goods. It significantly improves export competitiveness and bilateral ...

Clarifies that constitutional court judgments declare the law retrospectively by default. Holds that tax authorities cannot treat such rulings as merely ...

The note highlights gaps in existing tax provisions affecting families, seniors, and small investors. It suggests targeted ...

Explains how the 2025 amendment removes going-concern sales from liquidation. Highlights the shift toward speed and finality ...

The notification substitutes updated tariff tables for specified imports while retaining existing values. The key takeaway is ...

The Court held that an appeal filed electronically within limitation, with pre-deposit and portal-uploaded order, is legally ...

Proposed amendments aim to reduce timelines and simplify procedures for refunds of unclaimed shares and dividends. The ...

The draft Bill mandates cost-reflective tariffs and annual regulatory determination to restore utility finances. It also ...

This case explains that errors in mandatory e-forms, including incorrect AGM details, amount to statutory non-compliance.

The Court clarified that abetment requires proof of the accused’s intention to instigate suicide. Angry words spoken in a ...

This article explains how Section 6 of the CGST Act reconciles single interface with cross-empowerment. It highlights how ...

The decision reiterates that once the assessees death is known, proceedings must restart with a valid notice to the legal heir. Failure to do so makes the assessment ...