The analysis explains why all GST appeals relating to orders communicated before 1 April 2026 must be filed by 30 June 2026, despite the staggered filing schedule. It clarifies how Section 112 timelines, Rule 123, and the 2025 notification interact, offering a clear compliance roadmap.
Liquidation is operationally and legally more complex than CIRP. Delays, missing records, low asset realisation, and statutory hurdles often impede timely closure.
FTM under Section 233 allows mergers without NCLT intervention, reducing time, cost, and documentation. Eligible small companies, start-ups, and holding-subsidiary structures can complete mergers efficiently.
The Income Tax Act, 2025 streamlines 800+ sections into 536, codifies decades of judicial rulings, and simplifies compliance for taxpayers and businesses.
As Bitcoin dips below ₹100,000, retail investors sell in fear while institutions quietly accumulate, signaling a critical market divergence and potential future growth.
The new labour code unifies 29 laws to create uniform definitions for wages, employees, and payment timelines. The ruling strengthens equal pay, mandates faster settlements, and ensures no wages fall below the national floor. It enhances worker protection through consistent compliance rules for all establishments.
The courts confirm that once tax is deducted at source, recovery from the employee is barred by law, and the employer alone is responsible for deposit.
A clear breakdown of when TDS applies to life insurance payments, threshold limits, rates, exemptions, and how income is computed for taxable policies. Key takeaway: Only the income portion of non-exempt payouts is subject to TDS.
Explains how global privacy standards regulate personal data and what key principles—like consent and transparency—mean for users and businesses.
Examines the global deadlock in international taxation as geopolitical tensions slow OECD proposals. Highlights how evolving economic strengths of emerging markets demand broader, fairer tax coordination.