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 ...

It is common knowledge that Income Tax & GST officials do not provide personal hearing before imposing additional taxes and ...

NCLT Bengaluru held that insufficiently stamped/ unstamped agreements do not present a bar to a Section 7 application under ...

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).

Bombay High Court held that reopening of assessment by AO by merely acting under dictation or on borrowed satisfaction without independent application of mind to materials on record is not justifiable ...

It is advisable that taxpayers maintain detailed records of allotment, payments, and sale transactions, and seek professional advice when dealing with property-related capital gains to ensure maximum ...

It is definitely entirely in the fitness of things that the Delhi High Court while striking the right chord in a most learned, laudable, landmark, logical and latest judgment titled X vs The State & ...