The chart outlines revised TDS and TCS rates across salary, interest, contracts, and transactions. It highlights applicable rates, thresholds, and key compliance points for the financial year.
The Court held that remanding a case violates Section 107(11) of the CGST Act. Appellate authorities must decide cases themselves instead of sending them back.
The Tribunal held that mismatch alone does not prove fraud under Section 74. The key takeaway is that penal provisions cannot be invoked without evidence of intent to evade tax.
The issue concerns whether free-of-cost supplies should be added to taxable value. The takeaway is that inclusion applies only when such supplies are part of the supplier’s contractual obligation.
Discover why founders are shifting to Dubai for tax efficiency, faster business setup, and global market access. The key takeaway: success depends on proper planning, not just relocation.
The new law replaces the 1961 Act while retaining continuity for past years. The key takeaway is that compliance remains similar but requires careful transition planning.
The issue covers taxation and computation of house property income under the new law. The key takeaway is clarity on annual value, deductions, and exemptions.
The issue was classification of services as intermediary leading to denial of export benefits. Courts held that services provided on own account are not intermediary, ensuring export eligibility.
The eligibility period for startup tax exemption has been extended to March 31, 2030. Startups must meet DPIIT and compliance conditions to claim benefits.
GST applies on TDR, construction, and sale of units under JDAs. Tax is payable mainly on unsold units at completion, ensuring no double taxation.
