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Emerging Themes from 2026 GST Litigation
The 2026 GST decisions reveal several consistent judicial trends: Greater Emphasis on Natural Justice The courts have repeatedly stressed th...
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A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
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The Reserve Bank of India has introduced a new framework governing export and import transactions under FEMA. These regulations are effectiv...
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The posting had been move to another website. Please click the link below to get the access of the same. https://taxofindia.wordpress....
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THE issues before the Bench are - Whether no penalty u/s 271(1)(c) is warranted even if assessee makes false claim of Sec 80IA benefits ...
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What is a Digital Signature? Answer: A digital signature authenticates electronic documents in a similar manner a handwritten signatur...
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Vide Notification issued u/s 139(1), the CBDT has extended the ‘due date’ for filing of returns of income for the Assessment Year 2012-13 ...
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The overall effective tax rate of a U.S. multinational corporation may have significant impact on the value of its stock. Therefore, it ...
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While Safe Harbour focuses on standardization, an Advance Pricing Agreement (APA) provides a customized solution. An APA is a binding agr...
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One of the most significant developments under GST valuation jurisprudence has been the consistent recognition that where the recipient is...
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At first glance, the distinction appears straightforward. Compulsorily Convertible Preference Shares (CCPS) are preference shares, while C...
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