The article examines whether Telangana’s new Advocates Protection Act can effectively curb violence, harassment, and malicious prosecution against lawyers. It highlights the Act’s strengths while questioning enforcement challenges and the absence of fast-track courts.
The article argues that differences between BJP leadership and Annamalai are strategic rather than ideological. It urges reconciliation to strengthen the party’s prospects and advance its political objectives in Tamil Nadu.
The ITAT Mumbai held that purchases cannot be treated as entirely bogus merely based on Sales Tax Department information when the assessee produced invoices, bank statements, stock records, and delivery challans. The Tribunal directed that only the profit element embedded in the alleged non-genuine purchases, if any, should be taxed.
GSTAT has been constituted as the long-awaited second appellate forum under the GST regime. The key takeaway is that taxpayers now have a specialized mechanism for challenging GST appellate and revisional orders.
The article explains why a PSARA License is compulsory for operating a private security agency in India. The key takeaway is that agencies cannot legally provide security guards or security services without obtaining this license.
Recent ITAT rulings clarify that presumptive taxation depends on statutory classification under the Income Tax Act. The key takeaway is that business income cannot be reclassified as professional income merely because services are rendered.
The article examines how the PMLA’s broad asset retention powers interact with the IBC’s clean-slate protection under Section 32A. The key takeaway is that ED actions may continue during CIRP, but approved resolution plans can ultimately free corporate assets from prior taint.
The Supreme Court has kept open the constitutional challenge to Section 16(2)(c), which links ITC eligibility to supplier tax payment. The key takeaway is that bona fide buyers may still have a chance to challenge ITC denial based on supplier defaults.
The Income Tax Act, 2025 introduces detailed reporting requirements for books maintained in electronic form. Tax auditors must now disclose accounting software, storage systems, server locations, and compliance with backup requirements.
The Bombay High Court set aside a GST adjudication order passed a day after an interim stay, accepting the State’s statement that the officer was unaware of the court’s order. The matter was remanded for fresh adjudication, with all legal issues kept open.
