This article breaks down provisions, legal interpretations, and CBDT clarifications to determine the applicability of TDS on sale of unlisted shares under Section 194Q.
From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to services, not goods or capital.
Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed apartment and there was no pre-construction agreement between the petitioner and respondent-BDA.
Proxy advisory firms recommend best practices for corporate governance, including director selection, compensation, attendance, and conflict of interest management.
Understand Section 44AD of the Income Tax Act: presumptive business income, eligibility, turnover limits, and tax implications for FY 2025-26.
Explore 375 key legal compliances and updates across FEMA, Income Tax, and GST for March 2025. Stay informed on filing deadlines and statutory obligations in India.
his article discusses FEMA’s goals, structure, and its major role in regulation of foreign investments in India’s capital markets. It identifies major compliance requirements for foreign investors, sector-specific implications, and regulatory complexities challenges.
ITAT Pune remands Gourishankar Education Society appeals due to delays and management issues, allowing re-examination of quantum and penalty cases.
Delhi High Court held that adjustment of refund against outstanding demand not justified on account of an order interdicting coercive action for recovery of dues. Accordingly, petition is allowed and refund amount is directed to be paid.
ITAT Pune rules late fee under Section 234E not applicable for TDS returns filed before 01.06.2015, allowing Dr. Khanade Hospital’s appeal for AY 2013-14.
