ITAT analyzes the conflict between IBC’s asset protection and PMLA’s confiscation power. Attachment must cease post-resolution plan, and the IBBI circular offers a path for asset restoration.
Learn to file MCA AOC-4 on the V3 portal. The process requires direct online data entry for Balance Sheet and P&L figures, followed by DSC affixation and fee payment.
Comparison of Old vs. Default Tax Regimes (Sec 115BAC) for salaried income. Covers tax slabs, Standard Deduction, and Surcharge rates. Details the trade-off: reduced tax rates under Default Regime vs. forfeited exemptions like HRA, LTA, and 80C deductions.
Effective April 1, 2026, the statutory limit for correcting TDS/TCS returns is 2 years from the FY end. This new rule eliminates unlimited revisions, demanding timely compliance to avoid penalties and blocked refunds.
Generative AI fuels sophisticated frauds in India, including deepfake impersonation and smart phishing. Organizations must adopt layered defenses and AI-augmented security to counter evolving threats.
Delhi High Court notes a trend of false implication of husband’s distant relatives in dowry cases. HC quashed FIR against petitioners, holding that general interference does not constitute cruelty under Section 498A IPC.
SC ruled a bona fide buyer cannot be denied ITC under DVAT Act if seller defaults on depositing tax. The remedy is against defaulting seller, protecting compliant taxpayers.
Explore the victimology of acid attacks, covering the physical and psychological trauma, India’s strict legal framework (BNS, BNSS), mandated compensation, and essential survivor rehabilitation.
A summary of victimology, covering key theories, legal provisions (CrPC/BNSS), compensation schemes (NALSA/CVCF), support systems (OSCs), and the role of AI in aiding victims in India.
Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport Services, overriding the exclusion in Cargo Handling Service.