ITR deadlines are frequently extended beyond statutory dates (July 31/Oct 31) due to technical issues, utility delays, or extraordinary events like the COVID-19 pandemic.
Essential steps for filing GST appeals before the Appellate Tribunal, covering order review, appeal drafting, documentation, and authorized representative requirements for compliance.
SC ruled that courts must rectify inadvertent judicial errors, affirming maxim Actus Curiae Neminem Gravabit. Ruling compelled a party to yield property after receiving high compensation.
Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the CGST Act, confirming it as profiteering.
J&K HC rules CGST/SGST officer cross-empowerment under Section 6 is automatic, enabling intelligence-based enforcement regardless of taxpayer assignment for compliance.
Section 194T, effective April 2025, mandates a 10% TDS on firms’ payments (salary, interest, etc.) to partners exceeding ₹20,000 annually. New rules create compliance and non-resident ambiguity.
Explore how India’s legal system is shifting its focus from only punishing offenders to supporting victims through victimology, compensation schemes (BNSS, NALSA), and restorative justice.
Tribunal held that Netflix India is a limited-risk distributor providing access support services, not a content or technology entrepreneur. Since no copyright or technical licence existed, the ₹445-crore royalty-based transfer pricing adjustment was deleted.
Victimology drives justice reform in India. Learn about key theories, mandated victim compensation (CrPC 357A), NALSA support schemes, and growing role of AI in victim assistance.
Victimology studies victim experiences and restoration. In India, it is central to Article 21, supported by CrPC’s Section 357A and BNSS, ensuring mandatory compensation and rehabilitation for crime victims.
