The 56th GST Council introduces major reforms, including rate changes, a GSTAT rollout, and new refund rules, impacting businesses and consumers nationwide.
Delhi High Court cautions GST officials against accessing advocates’ computers without their consent and presence, upholding attorney-client privilege.
A guide to seeking an extension for holding an Annual General Meeting (AGM) under the Companies Act, 2013, including filing requirements, reasons, and penalties.
Explore the evolution of India’s income tax system, from the complex 1961 Act to modern digital platforms and faceless assessments, and its impact on taxpayers.
Delhi High Court upholds disallowance of delayed PF/ESI contributions under Section 143(1), but permits deductions when the due date falls on a public holiday.
Examine the legal disputes surrounding Section 153D approvals for tax assessments, including court rulings on mechanical approvals and their impact.
This article examines whether a company may issue shares under a rights issue or otherwise, for consideration other than cash, under the Companies Act, 2013. It delves into the statutory provisions, rules, regulatory requirements, interpretations, and case law to ascertain what is permissible, what is not, and under what conditions.
Learn the step-by-step procedure followed by Income Tax authorities during search and seizure operations, including legal safeguards and rights of the taxpayer.
A guide to handling GST audit notices for mismatches between E-Way Bill data and GSTR-9C turnover. Learn how to prepare a reconciliation statement.
Understanding the difference between legal tax avoidance and illegal tax evasion in India, including their implications and measures to curb them.