Explains that revenue records alone don’t qualify land as agricultural; actual use determines tax treatment. Key takeaway: Land used commercially may attract capital gains tax despite agricultural classification.
SC directs Bar Council of India to ensure at least 30% of seats and office-bearer posts in every State Bar Council are reserved for women, addressing underrepresentation.
Explains how errors in Table 7, especially 17(5) reversals and Column H issues, trigger schema validation failures despite correct data and offers safe workarounds.
Compares India’s multi-rate, dual-structure GST with simplified global models and highlights why complexity arises from federal and socio-economic factors.
Explains why massive penalties were introduced under the new data protection law and highlights the compliance duties, rights, and enforcement framework that organisations must follow.
MCA increases capital and turnover limits to ₹10 crore and ₹100 crore, expanding eligibility for multiple exemptions. Key takeaway: more companies can now enjoy simplified filings, reduced penalties, and easier mergers.
Major provisions of the four Labour Codes come into force, replacing 29 laws with streamlined registration, digital inspections, and unified returns. Key takeaway: workers gain broader rights while employers get easier, modernised compliance.
Highlights how the Court ruled that consistent operational control and strategic oversight in India can establish a Fixed Place PE under the DTAA, even without exclusive offices. Key takeaway: substance and economic activity override formal ownership.
Explains the most common EWB errors and how they lead to Section 129 detention and penalties. Key takeaway: small documentation lapses turn into major compliance risks.
In India, ETFs have grown into one of the most powerful tools for traders who want diversification, liquidity, low cost, and transparency — all without the complications of managing multiple individual stocks or commodities.