Ans. Vide CBDT Notification no. 38/2025 dated 23.4.2025 it has been provided that any expenditure incurred to settle ...

The Ministry of Finance, Department of Revenue, through the Central Board of Direct Taxes (CBDT), has issued a notification regarding the income tax exemption for the ‘Mysore Palace Board’. This Board ...

“1. The above appeal was decided by the “B” bench of Hon’ble ITAT, Pune vide appellate order dated 23/08/2023. The said order was physically received by the appellant on 25/09/2023. Copy of the said ...

Introduction: It has been seven and a half years since GST was introduced in India . Despite several Circulars and Press releases issued by the Authorities, there are a few misconceptions in ...

This has been the harsh reality of India’s industrial dispute resolution system for decades. The arrival of the Industrial Relations Code, 2020 promised to fix these very problems — streamlining ...

Rule 142 (1A) says that before issuing a Show Cause Notice (SCN) under Section 73 or 74, the tax authorities should first give a Tax Intimation Notice — a kind of heads-up! Before October 2020 ...

Kerala High Court held that since assessment proceedings u/s. 25 (1) of the Kerala Value Added Tax Act, 2003 [KVAT] have been remanded, writ petition challenging penalty proceedings thereof is ...

Mere nature as depreciable asset insufficient without actual Depreciation claim to apply sec 50- Karnataka High Court In this case, the dispute revolved around whether Sec 50 , which governs taxation ...

GST Case Law Compendium reviews significant judicial pronouncements impacting taxpayers and tax administration. Recent court ...

SEBI issued FAQs clarifying the range of services that can and cannot be rendered by Secretarial Auditors under the SEBI ...

Is TDS on salary paid to partners to be deducted under Section 192 or Section 194T? As clarified earlier, Section 192 applies ...

5.Delays in Implementation: Though passed in 2020, complete country-wide implementation has been delayed owing to concerns over state-level preparedness and the impact of the pandemic on the economy.