The Court held that economic crimes impacting citizens’ financial well-being must be treated with the same rigour as heinous offences. Bail was set aside due to the accused’s criminal antecedents and absconding conduct.
Explains treaty shopping, hybrid mismatches, profit shifting and BEPS reforms, and how structural gaps challenge modern international tax systems.
Discover practical strategies to reduce expenses while maintaining quality and momen-tum. From AI tools to cash flow planning, these cost-cutting tips help protect margins in a tight economy.
The Discussion Paper proposes enhanced recording of CoC deliberations, rationalised CIRP costs, and safeguards against related-party influence. Legislative backing is suggested for certain reforms.
Introduced to eliminate human interface and enhance accountability, faceless assessment has improved digital transparency but raised concerns over natural justice and technical glitches.
Traders are governed by both Income-tax and GST laws, creating layered compliance obligations. This article explains computation rules, judicial tests, and reporting requirements affecting trading businesses.
This article explains how Section 2(24) adopts an inclusive definition of income, covering monetary, non-monetary, and even illegal gains. It highlights key judicial doctrines that determine taxability.
A step-by-step guide explaining name reservation, SPICe+ filing, required documents, and MCA approvals. The article also covers mandatory post-incorporation compliances and FEMA requirements.
Appeals dismissed as time-barred through FORM GST APL-02, without a reasoned order under Section 107, may deny taxpayers access to GSTAT. The key issue is whether an acknowledgment can substitute a statutory appellate order.
This guide clarifies the legal and constitutional differences between tax, duty, cess, surcharge, and fee. Understanding these distinctions is crucial for statutory interpretation and fiscal federalism.
