A summary of the Companies Act, 2013 provisions on dividend declaration, including sources of funds, rules for inadequate ...

Learn how DTAAs affect capital gains tax on Indian mutual funds for non-residents. Judicial precedents clarify that gains are ...

A summary of the recent GSTN advisory to hard-lock GSTR-3B forms, and how this change may contradict existing GST laws and ...

The responsibility for recovering unpaid tax lies properly and primarily with the tax authorities, who must proceed against the defaulting seller, rather than against the innocent purchasing dealer ...

Find out if an Indian company's corporate guarantee to a foreign related party without a fee can be considered an export of service under GST, and how to claim a zero-rated ...

Learn which ITR form is right for you. This guide breaks down common ITR forms (1-7) based on income sources for individuals, ...

The Delhi High Court dismisses a defamation petition against MP Bansuri Swaraj, ruling her statements were a direct quote ...

India's SIMS and NOC processes are creating challenges for steel importers, including delays, complex documentation, and ...

The ITAT ruled that unaccounted receipts from known business debtors can't be taxed as unexplained money under Section 69A, ...

This article analyses the GST treatment of such corporate guarantees, particularly where no consideration is received from ...

Starting April 1, 2025, businesses with multiple GST registrations must obtain a separate ISD registration to distribute ...

ITAT Cuttack held that reassessment proceedings cannot be sustained since issue already considered during original assessment ...