The CCI’s initial review acknowledged Google’s significant market position in ad-tech services and accepted the Informant’s ...

Upon appeal, the AAAR upheld GAAR’s ruling, rejecting Riddhi Enterprise’s argument. The ruling referenced previous cases, ...

1. Provision allowing Input Service Distributors to distribute input tax credit for inter-state supplies subject to reverse ...

The Ministry of Finance (Department of Revenue) has issued a corrigendum regarding Notification No. 50/2024-Customs, originally published on December 30, 2024. The correction pertains to a ...

Conclusion: Assessee was entitled to the exemption under Section 10A as ex-post facto approval granted by the RBI, the ...

The Securities and Exchange Board of India (SEBI) has issued a draft circular for public comments regarding the requirement of a separate report on digital assurance for financial statements. This ...

49. Merely because the Authorized Representative of the petitioner did not raise any objection before the Assessment Order dated 30.11.2017 was passed, ipso facto would not mean that reference under ...

Vide Finance Act 2022, taxation of virtual digital assets (VDA) has been introduced in the Income-tax Act, 1961 (‘the Act’), under section 115BBH of the Act in which the transfer of VDA is to be taxed ...

The second is a proviso which states that Key Managerial Personnel (KMPs), Directors, Promoters, Promoter group, or any other person, dealing with a listed entity shall disclose to the listed entity ...

India’s Ambition of Becoming A Developed Nation By 2047- We Need To Bring Down Our ICOR Significantly ...

Section 276BB of the Act provides for prosecution in case of failure to pay the tax collected at source to the credit of Central Government. The provision of the said section states that if a person ...

This year’s Budget focuses to accelerate growth, secure inclusive development, enhance private sector investments, uplift household sentiments and enhance spending power of middle class in the country ...