2. Section 194T uses the term “ Partner ” and does not specify the same as working or non-working. Thus the distinction ...

The online gaming market has witnessed a steady growth in recent times. Globally, it’s estimated that revenues will jump from around US$38 billion in 2019 to about US$122 billion by 2025. Similarly, ...

Within GST Community TDR commonly known as “Transfer of Development Rights”. Since the service tax era the real estate sector always posing challenges before Govt. while trying to levy tax on it ...

Investors are the backbone of any company. To turn the prospective investor into investor of the company, Annual Report plays a crucial role. Through the Annual Report Investors can analyze the ...

In a recent decision dated April 9, 2025, the Delhi High Court dismissed a petition filed by Sunil Gulati challenging a penalty order imposed by the CGST Department. The Court directed Gulati to ...

AO reopened the assessment based on information received from the Investigation Wing, which alleged unexplained high-volume transactions in the assessee’s savings account. Major concern was an ...

The claims that the Government is considering levying Goods and Services Tax (GST) on UPI transactions over ₹2,000 are completely false, misleading, and without any basis. Currently, there is no such ...

Introduction The Government of India’s PLI Scheme for Electronic Components is a powerful initiative to boost domestic ...

NCLT Mumbai held that application u/s. 9 of the Insolvency and Bankruptcy Code [IBC] after three years of MSME Council Awards ...

Towards the end of 2023, the Indian government took a daring initiated to reform the criminal justice process by proposing the Bhartiya Nagarik Suraksha Sanhita (BNSS), a new law to replace the ...

With introduction of GST, the ministry of commerce introduced budgetary support for remainder period by granting refund of ...

This appeal of the assessee for the Assessment Year (hereinafter, the ‘AY’) 2014-15 is directed against the order dated 30.04.2019of the Commissioner of Income Tax (Appeals)-2, New Delhi [hereinafter, ...