The Court ruled that issuing deficiency memos beyond 15 days is contrary to GST law. Tax authorities must adhere strictly to ...

The ruling highlights that immunity under DTDRS is general to penalty proceedings. Consequently, revising penalties merely because a different section might apply is ...

The Bar Council of India has officially confirmed that the IGNOU-ICAI B.Com (Accountancy & Finance) degree meets all eligibility criteria for the 3-year LL.B. course. This ruling clarifies that ...

The draft norms link dividend payouts by Payment Banks to their Tier 1 capital ratios and overall capital adequacy. Only well-capitalised banks with sustainable profits can distribute dividends, ...

Starting January 2026, ICAI has simplified the CPE exemption process by allowing medical self-declarations and introducing ...

The Karnataka HC ruled that taxpayers accused of GST offences with maximum punishment under five years need not face mandatory custodial interrogation, even in large fake ITC ...

The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...

FEMA compliance impacts cap tables, ESOPs, and foreign investments. Startups that embed compliance from Day One reduce deal delays and regulatory risks while boosting investor ...

SEBI has suggested a uniform 30-day delay for sharing and using price data for educational purposes. The proposal aims to curb misuse while keeping investor education content ...

This explains the purpose and legal importance of an undertaking filed with a GST refund claim. It highlights how the declaration safeguards against unjust enrichment and wrongful ...

The case examined severe shortcomings in menstrual hygiene facilities in government schools and their impact on girls’ dignity and education. While the issue was held to raise serious rights concerns, ...