ITAT Delhi rulings affirm TDS credit entitlement in the year income is taxed, stressing on verification from Form 26AS and rejecting technical denials.
RBI introduces bulk upload functionality for FCGPR, FCTRS, and DI forms on FIRMS Portal, streamlining foreign investment compliance from July 1, 2025.
SC exempts stem cell banking from service tax in Stemcyte case; GST regime withdraws exemption, making services taxable at 18% from July 2022.
Learn about GST refund claims for exports, accumulated ITC, excess payments, and more. Understand the process, deadlines, and required documentation.
An analysis of India’s merger control under CCI rules, deal value threshold, key cases, and comparisons with US, EU, and UK frameworks for M&A compliance.
An analysis of SEBI’s Takeover Code on ‘control’, key case laws like Subhkam Ventures, Jet-Etihad, and strategic implications for dealmakers in Indian M&A.
Explore the inconsistencies in GST’s treatment of actionable claims like lottery, betting, and online gaming, arguing for a service-based taxation approach.
Explore global tax-to-GDP ratio trends and their implications for India, including definitional differences, revenue components, and ongoing reforms aimed at enhancing resource mobilization.
Supreme Court ruled stem cell banking services are healthcare, exempt from service tax. Extended limitation period also found wrongly invoked due to no suppression.
The Supreme Court dismissed a plea, affirming that GST refund orders cannot be stayed without a clear finding of error or prejudice to revenue.
