The Court held that while GST portal upload is a valid mode of service, officers must explore other statutory modes if no response is received. Ex parte orders passed without ensuring effective service and hearing were held to violate natural justice.
India’s tax laws are adapting to platforms, creators, and cross-border digital services. This piece explains how income-tax provisions, equalisation levy, and GST rules attempt to capture digital value and where complexity still hampers certainty and ease of compliance.
India’s 89th Union Budget was presented on a Sunday for the first time, marking a historic departure from tradition and setting the stage for major tax law reforms.
Explore how optimising working capital through January 2026 GSTR-3B updates transforms financial management and compliance.
The issue is rising reassessment notices driven by data analytics. The key takeaway is that strong procedural safeguards protect taxpayers.
This covers major tax reforms introduced to simplify compliance and reduce litigation. The key takeaway is a shift toward trust-based and technology-driven taxation.
This article explains the difference between percentage and percentile. The key takeaway is that percentage measures individual performance, while percentile shows ranking.
The issue is the absence of a precise statutory definition of income. Courts have expanded its meaning to cover all real economic gains unless specifically exempt.
Clarification on Warehousing of Chemical under Para 2.36(a) of Foreign Trade Policy (FTP) 2023 by DGFT dt 6th Feb 2026 India’s Foreign Trade Policy (FTP) 2023 marks a shift toward continuity, adaptability, and trade facilitation, anchored on four pillars: remission-based incentives, collaborative export promotion, ease of doing business, and support for emerging areas like e-commerce. […]
This case examines whether borrowing costs should be capitalised using full-year borrowings or only those during the eligible period. It concludes that the eligible-period approach best aligns with Ind AS 23 and prevents over-capitalisation.
