Applying GIR 1 and Rule 3(a), the Authority ruled that technical design and manufacturer categorisation govern classification. The tyres were found to possess TBR characteristics, not OTR features.
ICSI declared Professional and Executive Programme results for December 2025 with detailed pass percentages and rank holders. Online enrolment for June 2026 exams has commenced.
Rule 38 of the Draft Income-tax Rules, 2026 prescribes mandatory audit, separate books of account, capped beneficiary receipts, and strict reporting conditions for Agricultural Extension Projects claiming deduction under section 47(1)(a).
Rule 37 of the Draft Income-tax Rules, 2026 lays down mandatory conditions, prior Ministry approval, minimum ₹25 lakh expenditure, and CBDT notification procedures for agricultural extension projects under section 47(1)(a).
Rule 36 of the Draft Income-tax Rules, 2026 lays down detailed application procedures and eligibility conditions for affordable housing projects and semiconductor wafer fabrication units to be notified as specified businesses under section 46.
High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must follow adjudication under Sections 73 or 74.
Explore India’s online gaming legal framework, 28% GST on deposits, 30% tax on winnings, TDS rules, compliance duties for platforms, and key regulatory updates post-2023 amendments.
Examines whether India’s Equalisation Levy effectively addresses digital taxation challenges, highlighting its strengths, structural limits, and alignment with emerging global reforms.
Draft Rule 3 mandates that companies maintain share registers in India, hold AGMs in India, and pay dividends only within India.
Government clarifies that SEZ Developers and Units can submit BLUT electronically, dispensing with stamp paper and notarization requirements under revised instructions.
