Follow Us:

Articles

EU–India Free Trade Agreement Decoded: Rules, Standards & Historical Background

January 30, 2026 846 Views 0 comment Print

The piece outlines how the EU–India FTA reshapes goods, services, and investment flows. It explains tariff cuts, service commitments, and the long-term economic benefits for both sides.

Online GST Appeal Cannot Be Rejected despite non-submission of hard copy of order

January 30, 2026 2055 Views 0 comment Print

The Court held that an appeal filed electronically within limitation, with pre-deposit and portal-uploaded order, is legally valid. Authorities cannot dismiss such appeals on the technical ground of non-submission of hard copies.

GST Demand Based on Inflated ITR Turnover Needs Forensic Audit: Madras HC

January 30, 2026 1401 Views 0 comment Print

The Court ruled that large gaps between GST returns and ITR figures cannot justify Section 74 demands without forensic verification. Actual supplies must be established through audit.

Accused’s Intention, Not Deceased’s Feelings, Determines Abetment of Suicide: Kerala HC

January 30, 2026 1653 Views 0 comment Print

The Court clarified that abetment requires proof of the accused’s intention to instigate suicide. Angry words spoken in a quarrel, without mens rea, do not meet the threshold.

Time Limitation for Rectification of TDS/TCS Statements: A Paradigm Shift in Compliance

January 29, 2026 1956 Views 0 comment Print

The issue was prolonged misuse of correction statements due to no statutory deadline. The law now enforces strict timelines, making accurate original filing mandatory.

Family Term Insurance: Understanding Lump Sum and Monthly Payout Options

January 29, 2026 624 Views 0 comment Print

This explains why choosing between lump sum and monthly payouts is as important as coverage amount. The right structure helps families manage expenses and plan confidently after a loss.

Union Budget 2026-27 – Corporate Tax Wishlist

January 29, 2026 5631 Views 0 comment Print

Businesses are seeking a cap on dividend taxation for resident shareholders to address double taxation concerns. The proposal aims to align domestic taxation with global standards and improve investment sentiment.

Why Alcohol and Petrol Are Outside GST for Different Reasons?

January 29, 2026 2613 Views 1 comment Print

Alcohol is constitutionally excluded from GST, while petrol is only temporarily kept out, making their legal treatment fundamentally different.

Can IGST Balance Can Be Transferred to SGST of Another GSTIN Under Same PAN?

January 29, 2026 10008 Views 0 comment Print

Rule 87(14) now permits moving unutilised IGST cash from one GSTIN to another under the same PAN via PMT-09, easing blocked cash issues while preserving GSTIN independence.

RBI Issues Natural Calamity Relief Framework for NBFC Borrowers

January 29, 2026 1128 Views 1 comment Print

RBI has laid down a structured relief mechanism for borrowers hit by natural calamities. The framework allows restructuring while protecting asset classification.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930