This piece analyses why a proposed alternative to existing global institutions has faced resistance. It highlights that unilateral ambitions and past geopolitical actions undermine confidence in peace ...
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 reforms to make tax outcomes more balanced and ...
Explains how the 2025 amendment removes going-concern sales from liquidation. Highlights the shift toward speed and finality ...
Explains how exceeding the Rs.2.5 lakh B2B tax limit under Rule 14A now triggers a portal-level block on GSTR-1. Highlights ...
Explains statutory and constitutional remedies available after an ex parte GST order. Highlights how improper service can ...
Explains the shift from transaction value to MRP-based valuation under Rule 31D. Highlights how GST will now be calculated on printed retail ...
GSTR-3B में लागू नए सिस्टम नियम के तहत RCM ITC अब सीमित कर दी गई है। तय सीमा से अधिक क्लेम करने पर रिटर्न ब्लॉक हो ...
This case explains that errors in mandatory e-forms, including incorrect AGM details, amount to statutory non-compliance.
The draft Bill mandates cost-reflective tariffs and annual regulatory determination to restore utility finances. It also ...
Proposed amendments aim to reduce timelines and simplify procedures for refunds of unclaimed shares and dividends. The ...
The notification substitutes updated tariff tables for specified imports while retaining existing values. The key takeaway is valuation continuity for listed goods from 30 January ...