Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasilal case.
Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID for migration.
ITAT Ahmedabad remands Rajeshri Malviya’s case. CIT(A) failed to consider additional evidence (Rule 46A) for S.54G exemption claim.
NCLT rules corporate debtor can raise pre-existing dispute even without timely reply to IBC Section 8 notice, rejects insolvency application.
Delhi High Court quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate, citing prior rulings and DTAA. Read the court’s full judgment.
Artemis Medicare Services Limited Vs ACIT (ITAT Delhi) Assessee can not be Deemed ‘Assessee in Default’ for year-end Provisions reversed in next year The ITAT, in this case held that the assessee cannot be treated as an ‘assessee in default’ u/s 201(1) merely for making year-end provisions where the payees were unidentifiable, and the provisions […]
Delhi ITAT upholds disallowance of interest under Section 57 and commission expenses due to lack of evidence of business use and genuineness.
Angel funds play a pivotal role in early-stage startup financing in India, operating under a unique regulatory substructure within the broader framework of AIFs. In March 2025, SEBI issued an informal guidance to FirstPort Capital Angel Fund, clarifying several regulatory ambiguities.
RBI proposes a new, broader co-lending framework allowing more entities to partner, aiming for wider credit access and lower rates.
Explore how ISDS allows investors to resolve disputes with states, its legal basis, types of investments involved, criticisms, and proposed reforms.
