GSTAT has extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026. The key takeaway is that this ...

The new Income-tax Act, 2025 replaces the old survey framework with a streamlined regime under Section 253. It expands ...

The article explains that stamp duty on securities is calculated based on consideration under the amended Indian Stamp Act. Since gifts involve no consideration, transfer of shares by way of gift ...

The MCA has amended the valuation rules to require Registered Valuer Organisations to maintain a minimum paid-up capital of ₹25 lakh. The key takeaway is stronger financial and governance standards ...

IFSCA has introduced a standardized ACAR and ACAC reporting framework for Capital Market Intermediaries in IFSCs. The circular aims to improve compliance monitoring and regulatory ...

CCPA fined digital platforms for using interface designs that influenced consumer choices without clear and informed consent. The key takeaway is that manipulative digital practices can amount to ...

ITAT found that the Assessing Officer incorrectly treated consignment transactions as the assessees turnover based solely on cess payments. The ruling emphasizes that commission agents should be taxed ...

The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid communication for appeal purposes. The final legal position on whether ...

The Tribunal ruled that statements of builder group officials, without corroborative evidence against the purchaser, cannot form the sole basis for addition. The decision reinforces the principle that ...

The guide explains why NGOs, trusts, and Section 8 companies must obtain FCRA approval before accepting foreign contributions. It also details eligibility conditions, registration procedures, and ...

The guide explains that rental income derived from a property created using foreign contribution is itself foreign contribution and must be deposited only in an FCRA account. It discusses compounding ...

The Madras High Court held that a taxpayer assessed under Section 62 for non-filing of GST returns can still obtain reassessment by subsequently filing the pending returns. The key takeaway is that ...