Core principles of professionalism (integrity, objectivity, independence) for CAs and bankers, enforced by ICAI, Companies Act, and RBI rules, using case law and numerical examples.
The ITAT Delhi allowed Manpower Services India Pvt. Ltd. a ₹24.16 Cr deduction u/s 80JJAA, ruling that fixed-term employees qualify under the amended law if PF/ESI conditions are met.
New GST rates tax paper based on end-use (18% vs. Nil-rated). This complicates compliance and blocks ITC, potentially increasing the final cost of exempt products like exercise books.
India’s Online Gaming Bill 2025 imposes a blanket ban on all online money games, citing financial risks. The move has halted investment and risks moving the sector offshore.
Proposed GST reforms seek to collapse 4 slabs into two main tiers (5% & 18%), cut rates on essentials and electronics, and exempt individual health insurance policies.
India aims to build semiconductor manufacturing capacity despite 95% import dependence. Details $10B Mission, supply chain risks, infrastructure gaps, and global strategy.
Agentic AI systems are reshaping finance by enabling autonomous decision-making in banking, insurance, and compliance. Learn about hybrid models and governance needs for this new technology.
GST 2.0 rate cuts trigger Anti-Profiteering rules (Sec 171). Summary covers obligation to pass on tax/ITC benefit, MRP display norms, NAPA principles, and compliance steps.
The ITAT Mumbai struck down a PCIT’s Section 263 revisionary order against Hampi Expressways, ruling it void because it was passed without issuing a show cause notice or hearing the taxpayer on the final day of the two-year limitation period.
Guide to Indian Income Tax residential status (NRI, RNOR, ROR). Covers 182/60-day rules and two new exceptions from AY 2021-22 for Indian citizens earning over Rs.15 lakh.
