A summary of the Companies Act, 2013 provisions on dividend declaration, including sources of funds, rules for inadequate ...

Learn how DTAAs affect capital gains tax on Indian mutual funds for non-residents. Judicial precedents clarify that gains are ...

A summary of the recent GSTN advisory to hard-lock GSTR-3B forms, and how this change may contradict existing GST laws and court rulings on self-assessment and Input Tax ...

Find out if an Indian company's corporate guarantee to a foreign related party without a fee can be considered an export of service under GST, and how to claim a zero-rated ...

India's SIMS and NOC processes are creating challenges for steel importers, including delays, complex documentation, and ...

Delhi ITAT deleted a ₹10,000 penalty under Section 271(1)(b), finding no deliberate defiance by the assessee despite a delay in responding to a tax ...

The ITAT Delhi has quashed an income tax reopening, ruling that a "mechanical" approval from the prescribed authority under Section 151 of the Income-tax Act is ...

The ITAT Mumbai has returned a case to the CIT(A), ruling that the appeal was wrongly dismissed on a technicality without considering documents filed on ...

ITAT Lucknow allowed exemption for Long Term Capital Gains on a share sale, ruling that tax authorities cannot rely on un-furnished investigation report to dismiss a taxpayer's ...

Learn which ITR form is right for you. This guide breaks down common ITR forms (1-7) based on income sources for individuals, ...

This article analyses the GST treatment of such corporate guarantees, particularly where no consideration is received from ...

The Delhi High Court dismisses a defamation petition against MP Bansuri Swaraj, ruling her statements were a direct quote ...