Explanation: The traffic-in-transit route via rail through Raxaul would be as per Treaty of Transit between India and Nepal ...

One of the top trading mistakes to avoid is treating margin trades like long-term investments. They’re not. Let’s be real, ...

Immovable Property: If any immovable property is received without consideration and the stamp duty value (‘SDV’) exceeds ...

Premiums paid for critical illness, surgical care, or similar covers are eligible for deductions up to ₹25000 under Section ...

The ‘on money’ gets surfaced during search and surveys in the form of loose sheets, chits, diaries, whatsapp chats, ...

Madras High Court held that writ against order confirming demand towards difference between Input Tax Credit (ITC) availed in GSTR -3B and ITC available as per GSTR – 2A dismissed due to availability ...

In consultation with the Chief Justice of the High Court of Chhattisgarh, the Central Government has revised the designation of the Special Court handling PMLA cases for the State of Chhattisgarh. The ...

In a very bold initiative, we see that the Lucknow Bench of Allahabad High Court in a most learned, laudable, landmark, logical and latest judgment titled M/S Rajdhani Inter State Transport Co. New ...

The Allahabad High Court (Lucknow Bench), in the case of Prem Traders v. State of Uttar Pradesh, quashed an order issued under Section 73 of the Central Goods and Services Tax Act, 2017. The court ...

The extant Indian merger control regime mandates pre-notification to the CCI for all acquisitions, mergers, and amalgamations that satisfy stipulated jurisdictional thresholds. Concurrently, the ...

In a recent order passed by the Bombay High Court in the case of Vedanta Ltd. v. Union Of India, the operation of Circular No. 204/16/2023-GST, dated 27-10-2023 declaring corporate guarantee by parent ...

The ITAT allowed the assessee’s appeal, permitting the carry forward of the business loss of Rs. 16,96,486/- to subsequent years. This decision clarifies the interplay between the Limited Liability ...