The Supreme Court held that GST Council recommendations are persuasive, not binding, reinforcing legislative autonomy under ...
Rule 62 mandates that deductions under Section 128 for specified serious diseases are allowed only when supported by prescriptions from qualified medical specialists. The rule clearly defines eligible ...
Draft Rule 66 requires mandatory audit, Form 32 filing, and section-wise document submission for claiming deductions under Sections 46 to 144, reinforcing strict procedural ...
DGFT directed Regional Authorities to proportionately reduce Average Export Obligation for sectors witnessing over 5% export decline. The relief applies under Para 5.17(a) of FTP 2023 and must be ...
The Tribunal set aside the CIT(A)’s order because the appeal was dismissed on limitation without properly examining delay condonation grounds. It held that non-speaking orders passed without adequate ...
SEBI issued a caution after fraudsters circulated forged notices demanding Securities Transaction Tax payments. The regulator clarified it does not issue STT payment notices and urged investors to ...
SEBI issued an alert after fraudsters offered to manage trading accounts while promising guaranteed returns. The regulator clarified that such account handlers are unregistered and advised investors ...
The provision extends penalties to “any person,” exposing tax professionals to liability for alleged facilitation of GST fraud. Courts indicate that penalties require proof of intent, not mere ...
The 2026 amendment revises the definition of fair value to include tangible, intangible assets and underlying synergies, and mandates a structured multi-valuer mechanism. It also prescribes clearer ...
The article highlights disparities and stagnation in audit fees paid by public sector banks. It calls for ICAI intervention to ensure uniform benchmarks and respect for Chartered ...
GST applies to under-construction properties while land and completed buildings remain exempt. The regime includes 1% and 5% rates without ITC, deemed land valuation, and reverse charge compliance for ...
SEBI has directed all regulated entities and their agents to prominently display their registered name and registration number on social media posts related to the securities market. The move aims to ...
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