Explains when Form 15CA must be filed for payments to non-residents and how it enables tax authorities to track cross-border remittances. The key takeaway is that timely and accurate filing is essential to avoid remittance delays and tax exposure.
Explains when Form 10F becomes mandatory for claiming DTAA benefits and what information must be furnished under Indian tax law. The key takeaway is that Form 10F complements the TRC and is critical for applying lower withholding tax on foreign remittances.
Explains how GST applies to solar power projects executed under turnkey contracts and why the 70:30 deemed valuation is mandatory.
The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaway is that excisability, not contract value, governs valuation.
The Court rejected a plea for GST cancellation after finding suppression of facts and false claims about business operations. The key takeaway is that writ relief is unavailable where conduct is deceptive.
The Tribunal held that incomplete villas incapable of occupation and held as business assets do not amount to residential houses. Deduction under section 54F cannot be denied merely due to their existence.
A decade of LODR has transformed listing compliance through principles-based regulation and technology. The key takeaway is stronger transparency without dampening capital market growth.
The law now mandates a single exemption pathway for charitable institutions, ending the flexibility of parallel regimes. The key takeaway is that once a regime is chosen, procedural compliance becomes binding and decisive.
The law allows a last chance to correct six years of TDS/TCS mistakes before the window shuts permanently. The key takeaway is that uncorrected demands after this date become irreversible liabilities.
Learn how the 2019 Code on Wages consolidates four labour laws, introduces uniform wages, equal pay, and streamlines compliance for a modern, technology-driven framework.
