This explains the constitutional boundary between property tax and GST on land-related activities. The key takeaway is that ownership-based taxation differs fundamentally from activity-based taxation.
This examines whether recent rulings have strengthened or softened bail standards under PMLA. The key takeaway is that courts are balancing strict law with constitutional liberty.
SC confirmed disposal test in Hyatt PE case, ruling that deep operational control and access to hotel premises constituted a PE for UAE firm under India-UAE DTAA, making income taxable in India.
Explore the evolving role of a Company Secretary in corporate governance, compliance, and ethical conduct, detailing their statutory, judicial, and global recognition.
Understand Regional Value Content (RVC) in India’s FTAs, its calculation methods, and key judicial rulings on Country of Origin certificate verification and compliance.