Jammu Kashmir High Court held that contractor is liable to pay GST at rates prevailing on last date for receipt of tender.

Convertible Note (“CN”) is an attractive financing instruments for early stage funding of Startups due to its flexibility and ...

2. Section 194T uses the term “ Partner ” and does not specify the same as working or non-working. Thus the distinction ...

CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs ...

CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on delayed payment of IGST in the course of imports. Accordingly, interest ...

Delhi High Court held that Form ITNS-150 sets out quantum of tax determination to be paid by assessee in an order u/s. 143 (3) of the Income Tax Act, thus any amendment thereof is to be made within ...

This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, with a focus on the Bombay Stock Exchange (BSE) and the National Stock ...

Securities Contracts (Regulation) Act, 1956, India Code. SEBI, Securities Contracts (Regulation) Act, 1956 (As amended 2021).