The Tribunal rejected the Revenue’s argument that taxpayers must seek AO determination under Section 195(2) in all cases. It held that such obligation arises only when income is chargeable to tax in India. This ruling reduces procedural burden where taxability itself is absent.
The Court clarified that uploading orders under the “Additional Notices and Orders” tab does not amount to proper service, emphasizing strict adherence to statutory communication requirements.
The policy links subsidies directly to employment generation and local hiring requirements. It ensures businesses benefit only when they create and sustain jobs, promoting inclusive economic growth.
The amendment broadens eligibility for fast-track mergers to include unlisted companies, subsidiaries, and cross-border structures. It removes NCLT approval, making mergers faster while retaining safeguards.
FSSAI removes expiry of licenses but retains mandatory annual fee payments. Missing deadlines leads to heavy penalties or fresh application requirements. The key takeaway is that compliance obligations continue despite simplified procedures.
The new law replaces Previous Year and Assessment Year with a single Tax Year. This simplifies tax reporting and removes long-standing confusion.
The issue examines challenges faced under GST 1.0. The reform introduces GST 2.0 to simplify compliance, reduce complexity, and improve ease of doing business.
The case examines custodial deaths caused by police torture. The court imposed the death penalty, holding that extreme brutality and misuse of state authority justified punishment under the rarest of rare doctrine.
The issue concerns liability in unauthorised digital transactions. The ruling insight highlights that absence of a clear definition of negligence leads to inconsistent outcomes, often shifting liability onto customers.
The case examines whether the Code on Wages, 2019 effectively ensures wage justice. It highlights that despite progressive provisions, weak enforcement mechanisms significantly undermine its practical impact.
