This article explains how structural changes in the Labour Codes prioritise employer flexibility while eroding worker security and rights.
The issue addressed is funding public health and national security through a targeted levy. The Act introduces a capacity-based cess on manufacturing machines and processes, starting with pan masala.
The analysis explains how a recovery-first mindset within CoCs undermines IBC’s resolution objective, leading to avoidable liquidations.
The Tribunal ruled that payments for IPL and MPLS bandwidth services do not constitute royalty under section 9(1)(vi) or Article 12(3) of the India-Singapore Tax Treaty, following consistent earlier rulings.
The Authority held that AC-DC and DC-DC power modules are classifiable as “other static converters” under heading 8504 and clarified their correct tariff treatment.
Titanium Dioxide imported for manufacturing skin-care products like toilet soaps is excluded from ADD under NN 12/2025 and DGTR’s Final Findings, as domestic industry does not produce these products.
IRDAI penalized a health insurer Rs. 1 crore for failing to provide clear claim details, ombudsman information, and proper documentation in cashless settlements, highlighting the importance of transparent policyholder communication.
Non-cash perks like gold or trips trigger TDS under Section 194R, but conflicting GST rulings for sellers and dealers risk double taxation, highlighting the need for regulatory clarification.
Buyers of property from Non-Residents must deduct TDS under Section 195, with rates up to 30% for STCG and 20% for LTCG, emphasizing the importance of compliance to avoid penalties.
Chhattisgarh HC affirmed that hiding the inability to conceive is valid grounds for divorce, emphasizing transparency in marital obligations while ensuring fairness via alimony.
