Article explores significance of ownership of data in determining whether a particular transaction amounts to provision of Online Information and Database Access or Retrieval (OIDAR) services under Indian indirect tax law.
Delhi High Court ruling on GST penalty sparks demand for reform of Section 122(1A) to protect tax professionals like CA, CMA, CS, and Advocates from liability.
Detailed analysis of Rule 33 of CGST Rules, 2017, on valuation of supply by pure agents. Includes key conditions, examples, and recent legal rulings.
This article provides a comprehensive analysis of Price-to-Earnings (PE) multiples as critical valuation metrics in financial markets, with particular focus on IPO applications.
The Satish Chander Verma case marks a shift in real estate insolvency, supporting mutual settlements and influencing IBBI’s 2025 regulatory amendments.
Budget 2025 updates tax slabs under section 115BAC, offering zero tax up to ₹12 lakh income with rebate and marginal relief. Old regime remains unchanged.
Budget 2025 extends tax exemptions for IFSC units till 2030, eases norms for fund managers, and offers new reliefs for insurance, ship leasing, and fund relocation.
In this article, the author has tried to summarize the key benefits, procedure, and challenges of the MOOWR Scheme in a simple and practical manner for businesses.
Supreme Court reprimanded Rajasthan High Court for extensive delays in a bail order, emphasizing fundamental right to speedy justice for an accused held for 17 months without trial.
This analysis explores the historical foundations of U.S. dollar dominance, from Bretton Woods to petrodollars, and examines current geopolitical shifts, including the rise of gold and crypto, as part of a strategic monetary reset.
