The Supreme Court’s ruling on Permanent Establishment (PE) expands taxability for MNEs, holding that “effective control and continuous direction” through operational continuity, even without a traditional fixed office, constitutes a fixed-place PE under Article 5.
India’s Customs Notification 45/2025 consolidates 31 duty exemptions into a single reference. It clarifies BCD/IGST relief for EVs, medical goods, and project imports.
Supreme Court judgment protects bona fide GST buyers from ITC denial due to seller non-payment, ruling that tax departments must pursue defaulting suppliers. Relevant to Section 16(2)(c).
Regulations require proper officers to finalise provisional assessments within 3 months of receiving documents or completing enquiries, with total process capped at 2 years.
RBI Notification No. RBI/2025-26/82 mandates uniform, transparent procedures for settling deceased customers’ claims across banks. Sets 15-day time limits and penalty for delays.
Electronics Component Manufacturing Scheme (ECMS) is an important step by the Government of India to make the country stronger in electronics production. Instead of depending on other countries for parts, this scheme encourages companies to manufacture key electronic components right here in India.
Mandatory online filing for GST appeals at GSTAT portal. Learn staggered deadlines, APL-05 requirements, and procedural steps for appeals against S. 107/108 orders.
Effective October 6, 2025, the MCA introduced the Investor Education and Protection Fund Amendment Rules, 2025, modernizing the refund process.
The Carriage of Goods by Sea Act, 2025 and Bill of Lading Act, 2025 mandate carrier due diligence, set liability limits, and clarify rights of consignees regarding Bills of Lading.
India amended fast-track merger rules (Rule 25, Companies Act) w.e.f. 04 Sept 2025. Scope expands to unlisted companies (borrowing ≤ ₹200cr) and cross-border mergers.
