The Supreme Court held that filing chargesheets without sufficient evidence wastes judicial resources and risks unfair prosecution. Only cases with a reasonable prospect of conviction should proceed.
Explains RBI’s extension of the export realisation period to 15 months and details how it impacts declarations, monitoring, and legal compliance under FEMA.
Explains how the 2025 amendment expands eligibility for fast-track mergers and clarifies key compliance requirements, making restructurings faster and more cost-effective.
Explores upcoming digital shift in insolvency processes, highlighting AI, blockchain, and e-adjudication as core components of the future framework.
Explains how continuous training strengthens skills, boosts confidence, and helps businesses stay competitive. Highlights the key takeaway that empowered employees create long-term organisational success.
The Court held that prolonged custody is unwarranted where evidence is largely documentary and risk of interference is minimal. Bail was granted as continued detention violated Article 21 rights.
Court held that GST remains payable if services were rendered, even without payment. It remanded matter for fresh consideration as taxpayer failed to provide adequate evidence.
Chennai Customs has delinked Entry Inwards from vessel boarding, enabling faster processing through email and automated updates, facilitating timely cargo discharge.
ITAT Ahmedabad held that a section 263 revision cannot proceed if the AO issuing section 148 notice lacks territorial jurisdiction, emphasizing the need to first decide jurisdictional validity.
Tribunal relied on Supreme Court’s Checkmate ruling to uphold disallowance of delayed employees’ PF/ESI contribution under Section 143(1), dismissing the HUF’s appeal.
