Immovable Property: If any immovable property is received without consideration and the stamp duty value (‘SDV’) exceeds ...

The ‘on money’ gets surfaced during search and surveys in the form of loose sheets, chits, diaries, whatsapp chats, ...

Premiums paid for critical illness, surgical care, or similar covers are eligible for deductions up to ₹25000 under Section ...

One of the main reasons individuals like to apply for credit cards online is the convenience they provide. Instead of going ...

The Competition Commission of India (‘Commission’/ CCI) is empowered to inquire into such anti-competitive agreements, and to ...

As the name suggest IFRS is a globally recognised set of standards that enable best accounting/ reporting practices and is ...

The courts and CBEC instructions consistently held that pre-deposit under Section 35F of the Central Excise Act must be in ...

Long-Term Capital Gains (LTGC): Gains from selling REITs unit held for more than one year are taxed at 10% ( for gains up to ...

The essence of the buy-back violation is the under reporting of loans/ non-convertible debentures by fraudulently increasing the „ free reserves‟ of the company. If the same had been correctly ...

i) The Rectification orders should be passed strictly within the scope of Section 161 of TNGST Act, 2017, with proper understanding of the term “error apparent on face of records” as detailed above.

The extant Indian merger control regime mandates pre-notification to the CCI for all acquisitions, mergers, and amalgamations that satisfy stipulated jurisdictional thresholds. Concurrently, the ...

The 3 rd Amendment Regulation 2025 has taken efforts in incorporating certain provisions in Regulation 40B (mandates IRP & RP concerned to file requisite forms on the IBBI electronic portal at ...