Karnataka HC clarifies GST applicability on under-construction property sales without construction services. Read key takeaways and legal provisions explained.
Learn process, rules, and eligibility for issuing convertible notes by startups under Companies Act, 2013. Understand tenure, minimum investment, and compliance.
Explore tax implications under Section 56(2)(vii)(b) and reassessment norms in property transactions. Judicial rulings emphasize evidence-based taxation and procedural fairness.
Explore how annual reports help companies communicate performance and how readers assess financial health, governance, and risks.
Explore the tax challenges and legal regulations shaping the online gaming industry in India, including new GST rules and the skill vs. chance debate.
Gulshan Investment Pvt. Ltd. Vs JCIT (OSD) (ITAT Delhi) No Addition u/s 153A without incriminating material found during search – Statements of third parties not sufficient: ITAT Delhi Gulshan Investment Pvt. Ltd & others Vs JCIT -ITA No.3872/Del/2024 dt 16.4.25 The core dispute involves additions made by the AO u/s 153A following a search & […]
ITAT Kolkata rules no legal requirement for knowhow registration to claim depreciation under Section 32. Landis + Gyr case summary.
Explore legal perspectives and key judgements on GST applicability to Transfer of Development Rights (TDR) in real estate under recent High Court rulings.
Compare STCG and LTCG under the new regime FY24-25. Learn about tax rate changes, holding periods, thresholds, and set-off rules for listed equities and mutual funds.
Section 194T mandates 10% TDS on partner payments like salary, interest, or bonus by firms, effective from April 1, 2025, with a Rs. 20,000 threshold.
