This guide explains the legal purpose of Tables 10 and 11 and the strict reliance on GSTR-3B filings within the specified period. It holds that only turnover reported and discharged in GSTR-3B up to 30 November 2025 qualifies, while late filings shift the disclosure to other tables.
Examines whether works created using generative AI meet India’s legal standards of originality and authorship under existing copyright law.
Explains the core customs and foreign exchange compliance obligations for exporters operating from the North Eastern Region and why strict adherence is essential.
This article explains how MUDRA loans work, the different loan categories, eligibility, and how small entrepreneurs can access affordable business finance.
Resident taxpayers must report foreign assets and income under Schedule FA, even if tax isn’t affected. Non-disclosure can attract penalties under the Black Money Act, making accurate reporting essential.
The Bombay High Court dismissed an income tax appeal where the disputed claim was below the monetary threshold, highlighting that low tax effect alone can justify disposal when no exception applies.