Learn about the process and documentation required for FDI reporting in Form FC-GPR, including timelines, penalties, and other key details.
Analyzing dematerialization applicability to Section 8 Companies under amended PAS Rules. Key provisions and classification impact on compliance obligations.
Implementation of GST has been harmed by several disputes, especially concerning rates, refunds, and appeals process, etc. Since inception of GST, taxpayers have been facing difficulties in accessing a proper forum to resolve these disputes.
Analysis of parallel GST investigations by Central and State authorities, legal challenges, judicial pronouncements, and impact on businesses.
GSTN issued advisories on SPL forms, IRN case insensitivity from June 2025, GSTR-1 Table 12 changes, and GSTR-3B Table 3.2 auto-population becoming non-editable from April 2025.
Rozgar Mela 15th edition saw 51,000 job letters issued. CBIC updates include new recruits, IRS batch training, and major seizures in Guwahati.
Bombay High Court held that amalgamated company not having obtained approval of Central Government is entitled to adjust the Written Down Value [WDV] of the assets of amalgamating companies and claim depreciation on such adjusted written down value.
Delhi High Court held that reasonable payment for services rendered to persons specified u/s. 13(3) of the Income Tax Act by the trust is justifiable and such payment wouldn’t fall within the exception of section 13(1)(c) of the Income Tax Act.
ITAT Ahmedabad held that revisionary proceedings under section 263 of the Income Tax Act is not sustainable in law since Assessing Officer examined the aspect of disallowance of bogus losses on sale of steel scrap and took plausible view.
CBDT introduces AI/ML for ITR scrutiny selection. Automated risk scoring based on data mismatches demands greater accuracy from taxpayers and CAs.
