Practical guide to FY 2025-26 transfer pricing compliance covering Section 92D, Rule 10D, Form 3CEB, Master File, Local File, CbCR and APA.
Since the prosecution failed to establish disproportionate assets after properly accounting for the accused’s legitimate income, loans, gifts and savings, the conviction under section 13(1)(e) read with section 13(2) of the Prevention of Corruption Act could not be sustained.
The government has retained the SCSS interest rate at 8.2% for July–September 2026. The article explains SCSS rules, tax treatment, eligibility, and other important changes affecting senior citizens.
This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital assets, and year-end compliance.
The Industrial Relations Code, 2020 retains trade union rights, employee protections, and dispute resolution mechanisms while streamlining labour law compliance and industrial relations.
Learn the key legal steps for launching an e-commerce business in India, including business registration, GST compliance, required licenses, and website legal policies for smooth operations.
NCLAT held resignation, renewal of working capital facilities and alleged novation did not discharge a continuing personal guarantee under Sections 62, 129, 130 and 133.
The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rates depending on the nature and timing of the sale.
Learn which companies must file MGT-7 or MGT-7A, when MGT-8 certification is mandatory, and how the Companies (Management and Administration) Rules, 2025 revise annual return compliance.
The article explains how incorrect turnover reporting in ITR-3 can generate substantial tax demands and highlights the correct turnover computation method for F&O traders.
