Explains how cross-border payments are classified as business profits or royalty/FTS and highlights why contract substance—not invoice labels—determines taxability.
High Courts have ruled that ITC cannot be denied to buyers with valid invoices even if the supplier’s GST registration is cancelled retrospectively. Maintain proper records to protect your claim.
SC holds that unexplained delays in filing chargesheets violate the right to speedy trial under Article 21 and can justify quashing criminal proceedings.
Supreme Court condoned a 524-day delay after noting inefficient internal procedures and repeated scrutiny steps. The ruling stresses need for streamlined administrative processes in filing appeals.
Covers how 29 old laws were merged into four Codes to simplify wage rules, enhance safety, and expand social protection. Key takeaway: reforms modernize labour regulation for workers and businesses.
Explains how the four Labour Codes consolidate 29 laws into a modern framework. Key takeaway: reforms boost worker protection while simplifying business compliance.
Explains the centralization of digital platforms, surveillance powers, and opaque governance. Key takeaway: citizens have limited oversight over critical digital systems.
Breaks down the new dematerialisation mandate under Rule 9B and its 2025 extension. Key takeaway: private companies must shift fully to electronic securities by the revised deadline.
Explains why DIN applications now require a proposed directorship and board resolution. Key takeaway: independent DIN applications are no longer permitted.
Highlights growing role of personal insolvency as courts and lenders actively enforce guarantees. Emphasizes shift toward accountability and structured recovery under IBC reforms.
