After hearing the rival contentions and perusing the material on record, we find that the difference between the sale consideration and stamp value as per the Stamp Valuation Authority is less than 10 ...

Since the implementation of the Goods and Services Tax (GST) regime, the taxation framework applicable to restaurant services has undergone significant amendments. To comprehensively understand the ...

Summary: Section 51 of the GST Act mandates specified entities to deduct Tax Deducted at Source (TDS) on payments for goods or services under certain conditions. These entities include government ...

This Article covers the aspect of taxation regime for cryptocurrency in the light of the widespread use and tensions arising because of lack of regulations for the same. Recently, cryptocurrencies ...

Summary: Presumptive Taxation under Section 44ADA of the Act simplifies tax compliance for Indian freelancers earning from Indian and foreign clients. Freelancers in specified professions with gross ...

Assignment, in the context of its legal definition, is not a service but a sale. Since, sale and service are not interchangeable, the levy of GST on assignment of leasehold rights would be ultra vires ...

For most students, a Forex Card is the best choice for managing daily expenses due to its cost-effectiveness, security, and ...

e. Rather the jurisdictional Pune ITAT in the case ‘Niphad Nagari Sahakari Patsanstha Ltd.’ has held that such interest is taxable under the head income from Business or profession and is eligible for ...

Conclusion- Faizan Shoes Pvt. Ltd. (48 Taxmann.com 48), it was held that where foreign agents had no PE in India, no part of their services would be rendered in India and therefore, there would be no ...

Futures and options are attractive to traders for several reasons. The primary appeal lies in the leverage they offer, ...

Habit Of Releasing Pleadings And Documents To The Media Before They Are Considered By The Courts Not Acceptable: Delhi HC ...

According to Notification No.8/2025-Central Tax dt. 23.01.2025, even if there is a delay in the filing of Form GSTR-9C, provided it is filed on or before 31.01.2025, the late fee will be restricted to ...