A comprehensive overview of the revamped TDS structure, detailing how the Act reorganizes withholding rules and clarifies rates, thresholds, and compliance obligations.
The Court held that an appeal cannot be dismissed for pre-deposit deficiency without prior notice or opportunity to cure the defect. The matter was remanded for fresh consideration on merits.
Learn the role of DFC, why taxpayers get automated demand reminders, and how to respond without stress or confusion.
Explains how India’s ODI framework works under FEMA 1999 and the 2022 Directions, highlighting eligibility, routes, limits, and key compliance obligations.
Aseem Sehgal Vs ITO (ITAT Delhi) The appeals concern assessment years 2015–16 to 2017–18 and arise from reassessment orders issued under Sections 147 and 144B of the Income-tax Act. The sole issue examined by the Tribunal is whether the Assessing Officer was justified in framing reassessment under the pre-April 2021 provisions despite issuing the notice […]
Learn how the Insolvency and Bankruptcy Code, 2016, streamlines debt resolution, balances creditor rights, and enables time-bound corporate restructuring and liquidation.
INVITs must operate strictly within their trust deed. Any investment or transaction outside its scope is void, with trustees liable for legal consequences.
Court ruled that a demand order without an officer’s signature remains valid when Form GST DRC-07 contains full officer details. It also held that rectification cannot be rejected without providing a personal hearing.
