This highlights why free zone selection matters more than just license cost. The key takeaway is that alignment with business model, banking, and logistics drives long-term success.
This explains how companies must offer new shares to existing shareholders. The key takeaway is strict compliance with Section 62 ensures fair dilution and legal allotment.
This addresses why India is replacing its six-decade-old income tax law. The key takeaway is that the new Act simplifies structure and language while retaining existing tax rates from April 2026.
The Court held that alleged overlap between State and Central GST proceedings involves factual scrutiny, not a pure legal issue. Taxpayers must pursue statutory appeals instead of writ remedies.
The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way bills, GST returns, and bank payments prove genuine transactions.
The issue is when High Courts can entertain appeals against ITAT orders. The key takeaway is that only debatable, material legal questions—not factual disputes—permit appellate scrutiny.
This addresses ambiguity around Section 186(11) exemptions. The key takeaway is that core financing activities are now clearly outside approval requirements.
Supreme Court ruled that goods must be classified based on their specific tariff description and GRIs, not merely on how importers use them. End use is relevant only where tariff heading or notes explicitly or inherently permit it.
The issue is how suppliers can charge GST at 0.05% or 0.1% on export-linked supplies. The key takeaway is that the benefit is conditional and depends entirely on strict compliance with notifications.
The issue is what triggers GST liability. It is held that only transactions qualifying as “supply” under law are taxable, making supply the decisive test.
