This explains why educational institutions are fully covered under FCRA when receiving foreign funds. The key takeaway is that academic status does not exempt institutions from compliance.
This analysis explains how repeated amendments widened the reach of PMLA and strengthened enforcement agencies. The key takeaway is that the Act now impacts a broad range of individuals and professionals.
This clarification explains how recovery proceedings are stayed when a taxpayer submits an undertaking and pays the mandatory pre-deposit. The key takeaway is protection from recovery until the GST Appellate Tribunal becomes operational.
The law does not require uploading geo-tagged photographs when adding an additional place of business under GST. The key takeaway is that such demands are procedural, not statutory.
Explains when IT services qualify for 44AD or 44ADA, highlighting classification risk and compliance requirements under the “cash ≤ 5%” rule.
Explains deadlines for belated returns and the updated ITR-U window, helping taxpayers avoid escalating additional tax under section 140B.
Explains how holding period over or under 24 months affects capital gains classification and company tax liability on industrial plot sales.
Explains how the DPDP Act gives citizens control over personal data, mandates consent, and imposes penalties for breaches. Key takeaway: Your data is now legally protected, and companies must comply.
The Court ruled that NBWs cannot be issued for non-compliance with ED summons unless statutory conditions under Section 73 CrPC are met. Key takeaway: Witnesses are protected from coercive arrest without due process.
The issue concerns compliance with the revised GSTAT appeal form requiring a statement of facts within strict character limits. The framework clarifies when an appeal is treated as filed and how taxpayers should present facts concisely to avoid limitation risks.
