The circular requires GAPs and IBs to display detailed risk notices at every client login, ensuring investors understand key risks before accessing foreign markets.
Breaks down the new mandate that key expenses—taxes, PF, interest, leave encashment, and MSME dues—are deductible only on actual payment. Highlights major compliance changes and exceptions.
Explains how VDAs are defined under Indian tax law, the 30% tax rate, TDS requirements, and compliance obligations. Clarifies the impact of Sections 115BBH and 194S on traders and investors.
Explains how companies can go public in India, the available IPO routes, regulatory steps, and common challenges to expect. Highlights what SEBI requires and how to prepare effectively.
Learn how to file your GSTR-9 annual return, including details of supplies, ITC, taxes paid, and adjustments for FY 2024-25.
Supreme Court dismissed SLPs, confirming that DTAA rates override Section 206AA for non-residents without PAN. The case follows the Air India ratio, providing legal finality on TDS obligations.
The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to follow Section 75(4) violates natural justice and renders the order unsustainable.
The Court will review whether ITC can be refused when the seller’s registration was valid on the transaction date but cancelled later. The case also highlights issues of natural justice and procedural fairness.
The Court held that disputed factual issues must be examined through the statutory appellate mechanism and dismissed the writ appeal, directing the appellant to pursue the remedy under the GST Act.
Supreme Court holds that consensual intimacy over several years cannot be retrospectively treated as rape merely because the relationship ends. The ruling stresses the need for clear evidence of coercion or fraud before invoking rape charges.
