Learn how stock transfers are treated under GST, difference between taxable and non-taxable transfers, valuation rules, and essential compliance tips for businesses.
RBI’s 2025 directions on Alternative Investment Funds (AIFs) introduce new investment caps, a tiered provisioning model, and a clear equity vs. debt distinction.
ITAT Ahmedabad held that applying Standard Operating Procedure [SOP] of CBDT, a cash deposit of 2,50,000/- by an individual without business income should be treated as prima facie explained. Hence, addition u/s. 69 to that extent is not justifiable.
Starting August 1, 2025, UAN allotment and activation will be mandatory through the UMANG app using Aadhaar-based Face Authentication Technology (FAT). This simplifies the process for employees.
Supreme Court held that partners of the partnership firm can be prosecuted individually under section 138 of the Negotiable Instruments Act, 1881 [NI Act] without the partnership firm being arraigned as an accused. Accordingly, order of high court set aside.
Centre issues detailed guidelines for DLC Campaign 4.0 from Nov 1–30, 2025, for pensioners across India. Focus on face authentication and digital outreach.
Accordingly, the said order dated February 15, 2025 is hereby set aside. Consequentially, the subsequent proceedings taken in pursuance of the said orders are also quashed, in view of the genesis of such proceedings itself being a nullity in the eye of law.
Supreme Court held that partners of the partnership firm can be prosecuted individually under section 138 of the Negotiable Instruments Act, 1881 [NI Act] without the partnership firm being arraigned as an accused. Accordingly, order of high court set aside.
CESTAT Kolkata held that confiscation of gold bar not justified since the smuggled nature of the gold has not been established by the department and the appellant has produced evidence of purchase of the gold from domestic sources. Accordingly, appeal allowed.
Explore when CIT(A) can remand cases to the Assessing Officer for non-appearance, focusing on legal provisions, court rulings, and natural justice principles.
