A booklet explains database concepts, implementation approaches and practical examples comparing Excel-based and database-based workflows.
The article argues that proposed constitutional amendments would allow Parliament to determine the applicable census for delimitation through ordinary legislation, raising concerns over constitutional safeguards.
The discussion explains why technology decisions affect audit quality and cannot remain operational choices. It concludes that a fiduciary, partner-level CTO role is now structurally necessary.
Analysis of the AMU judgement 2024, addressing unresolved issues on minority status, judicial delays, and implications for minority educational institutions.
Explore insights from the Future of Jobs Report 2023 by the World Economic Forum, analyzing trends, impacts, and job outlooks for 2023-2027. Read the full report at. Stay informed about the dynamic changes in the job market, technology adoption, and the Environmental, Social, and Governance (ESG) challenges shaping the future of work.
The Author in this article discusses the differing views taken by two high courts (exactly opposing views) on the question of limitation as to whether proceedings for AY 2013-14 and AY 2014-15 can be re-opened by issuing notice u/s 148 (deemed to be 148(b) of the Income Tax Act, 1961 [the ITA] from 01-Apr-2021 to 30-Jun-2021. (the Specified Period)).
The Author in this article discusses a decision of tribunal (ITAT) regarding taxation of amount paid by companies for broadcasting Cricket World cup matches during FY 2001-02 and 2002-03 held outside India in the hands of a non-resident. The bench has decided that the amount is taxable as royalty in India.
Learn how to read tax judgements like a pro. Get tips and advice for navigating complex legal documents and understanding their contents.
Understanding the need for a Direct Tax Code – Part II. Explore the conceptual framework of this crucial legislation.
Explore the need for a Direct Tax Code in India. Discover the reasons behind the call for a complete replacement of the Income Tax Act.
