An overview of the law of arrest under GST, outlining the conditions, monetary limits, and procedural safeguards for authorities to follow when making an arrest.
Karnataka High Court dismisses SBI’s appeal, upholding TDS demand for foreign travel LTC claims. The court cites a Supreme Court precedent that denies tax exemption for journeys with a foreign leg.
A summary of India’s Double Taxation Avoidance Agreements (DTAAs), covering the legal framework, methods of relief, and rules for international tax compliance.
Analysis of Section 83 CGST Act on provisional attachment of property, scope, judicial rulings, and safeguards against misuse in GST enforcement.
The government’s new GST notification, effective September 22, 2025, provides a consolidated HSN-wise list of rates across seven schedules. Learn how to confirm GST rates for your products.
An overview of tax implications when a business is discontinued in India. It covers statutory provisions, compliance requirements, and tax on asset transfers for firms, companies, and trusts.
An in-depth guide to GST compliance for app-based platforms, covering registration, TCS, Section 9(5) liabilities, and return filing requirements for electronic commerce operators.
An overview of Section 144 of the Indian Income Tax Act, which allows an Assessing Officer to make a best judgment assessment in cases of non-compliance.
An analysis of India’s multi-layered legal framework to combat tax avoidance and evasion, including GAAR, transfer pricing, and benami law.
An overview of compliance requirements for GST rate changes, including relaxations for MRP labelling and penalties for violations under the Legal Metrology Act.
