Analysis of the new Section 147/148 search assessment in the IT Act. Examines the requirement for incriminating material despite the “deemed information” clause.
Bombay High Court rules that consolidating multiple financial years into a single GST Show Cause Notice (SCN) is without jurisdiction and violates statutory limitation rules.
Overview of India’s legal framework against human trafficking (IPC/BNSS, ITPA), international commitments, and the persistent challenges in law enforcement and victim rehabilitation.
The 2024 Buckeye Trust ITAT case exposed the risks of unverified AI use in law. Learn how fabricated citations and blended authorities led to an order’s withdrawal and a global warning on legal verification protocols.
Global tax system is struggling with digital economy’s value creation. OECD’s Pillars 1 & 2 introduce new taxing rights and a 15% minimum tax to combat profit shifting.
J&K HC ruled that tax officers must consider a delayed reply to a GST SCN u/s 73 if filed before the final order, holding that ignoring it violates natural justice.
Learn how to handle rejection and setbacks in prop firm trading with structured resets, discipline, and recovery systems that turn failures into growth.
ICAI mandates that CAs must now record the type of audit opinion (Unmodified, Qualified, Adverse, or Disclaimer) when generating UDINs for audits, effective June 20, 2025. This aims to enhance audit transparency and regulatory tracking.
GST’s Section 16(4) sets an ITC claim deadline for invoices/debit notes. This summary analyzes why the limit does not extend to Bills of Entry for IGST on imports.
GSTN issued advisories in October 2025 on IMS, annual returns, importer registration, and ITC changes, clarifying return filing, credit notes, and warehouse registration requirements.
