The Supreme Court ruled that multiple injuries on the deceased’s body and absence of typical hanging signs disproved the theory of suicide. The husband’s life sentence for murder and cruelty was accordingly upheld.
Indias OSH Code 2020 introduces mandatory appointment letters and digital compliance systems to improve transparency and worker protection. The framework significantly increases employer accountability for workplace documentation and safety standards.
GSTN has mandated the Ship To GSTIN field in Bill-To/Ship-To transactions to enhance traceability and reduce mismatches in goods movement. Businesses must now ensure accurate consignee details while generating e-Way Bills.
The article explains that a scrutiny assessment becomes invalid when the mandatory notice under Section 143(2) is issued by an officer lacking lawful pecuniary jurisdiction. It highlights that such jurisdictional defects cannot be cured through later transfer of the case.
GSTN has made the Ship To GSTIN field compulsory for Bill-To/Ship-To e-Way Bills from 15 June 2026. Businesses using outdated ERP templates may face EWB generation failures unless systems are updated in time.
Explore special provisions for computing profits and gains under the Income Tax Act, 1961, covering diverse areas such as mineral oil exploration, small businesses on presumptive basis, professions, goods carriage operations, shipping, aircraft operation, turnkey power projects, and royalty income of non-residents. Stay updated on amendments and key details for effective tax planning.
Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST or later became non-compliant. Genuine transactions supported by invoices and banking records remain protected.
The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax incidence arises in that State. The ruling protects inter-State trade from excessive GST enforcement during transit movement.
The article explains that success before appellate forums depends not only on legal knowledge but also on preparation, courtroom etiquette, and communication skills. Proper presentation and strategic handling significantly strengthen a representative’s case.
The Insolvency and Bankruptcy Code (Amendment) Act, 2026 introduces creditor-led insolvency, group insolvency, and cross-border resolution mechanisms to modernize India’s insolvency framework. The article explains how the reforms aim to speed up resolutions and strengthen creditor confidence.
