The CCI’s initial review acknowledged Google’s significant market position in ad-tech services and accepted the Informant’s ...

Upon appeal, the AAAR upheld GAAR’s ruling, rejecting Riddhi Enterprise’s argument. The ruling referenced previous cases, ...

1. Provision allowing Input Service Distributors to distribute input tax credit for inter-state supplies subject to reverse ...

Conclusion: Assessee was entitled to the exemption under Section 10A as ex-post facto approval granted by the RBI, the ...

The Ministry of Finance (Department of Revenue) has issued a corrigendum regarding Notification No. 50/2024-Customs, originally published on December 30, 2024. The correction pertains to a ...

49. Merely because the Authorized Representative of the petitioner did not raise any objection before the Assessment Order dated 30.11.2017 was passed, ipso facto would not mean that reference under ...

The Securities and Exchange Board of India (SEBI) has issued a draft circular for public comments regarding the requirement of a separate report on digital assurance for financial statements. This ...

The second is a proviso which states that Key Managerial Personnel (KMPs), Directors, Promoters, Promoter group, or any other person, dealing with a listed entity shall disclose to the listed entity ...

The Finance Bill 2025, presented by Finance Minister Nirmala Sitharaman on February 1, 2025, proposes several direct tax amendments, effective mostly from April 1, 2025. Key changes include ...

Finance Bill 2025 proposes amendments to Sections 72A and 72AA of the Income Tax Act, aligning the provisions for carry forward and set-off of accumulated losses and unabsorbed depreciation in cases ...

The GST Act prescribes specific time limits within which orders for raising demands under Sections 73 and 74 must be issued. Additionally, the Act allows the issuance of orders under various other ...

In this regard, enabling provision for notifying faceless schemes under sections 92CA, 144C, 253 of the Act were introduced in the Act through TOLA with effect from 01.11.2020 and under section 255 of ...