This explains realistic study methods for CA students juggling articleship and exams. The key takeaway is that short, consistent efforts outperform unrealistic long schedules.
Courts have clarified that summons, audits, and investigations do not amount to initiation of proceedings under GST. The jurisdictional bar applies only once a determinative adjudicatory step like a show cause notice is issued.
The Budget outlines a shift toward simpler and more open foreign exchange rules. The key takeaway is easier access and compliance for overseas individual investors.
Changes to the H-1B selection process prioritise higher salaries, creating hurdles for startup founders. The O-1 is emerging as a more predictable, merit-based alternative.
The issue is the transformation of green finance into a mandatory compliance and funding driver. The key takeaway is that sustainability now directly affects capital costs, reporting, and regulatory risk.
Blurred lines between job work and supply of goods. Takeaway: Non-compliance with Section 143 can convert job work into a deemed taxable supply.
This explainer breaks down how equity mutual funds work, their key advantages, and the risks involved. The takeaway is why they suit long-term investors seeking diversified equity exposure.
The High Court ruled that unproven allegations of judicial bias cannot justify transfer of a case. Mere dissatisfaction with proceedings or adverse orders is no ground for alleging prejudice.
The Finance Bill, 2026 clarifies GST treatment of post-sale discounts by bringing them within Section 34 time limits. The ruling ends ambiguity while enforcing strict deadlines and ITC reversal compliance.
The amendment clarifies the two-year nil annual value period for unsold stock-in-trade property. It also confirms that prior-period interest is included within the ₹2 lakh deduction limit.
