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

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

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 ...

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 ...

Interpretation of exemption notifications under Indian tax legislation has always been at the forefront of debates. A tax law ...

CENTRAL TAX on January 23, 2025, implementing a decision from the 55th GST Council meeting regarding the waiver of late fees ...

2. The above declaration shall have to be filed separately for each ”.

In the case of Charu Modi Bhartia Vs DCIT before the ITAT Delhi, the tribunal overturned a penalty levied under Section 271(1 ...

In view of the above, the Hon’ble High Court has held that the impugned order passed by the respondents is in violation of ...

DCIT, the Bombay High Court examined the legality of reopening assessments under Section 148 of the Income Tax Act. Bennett ...

Parmar (Jain), the Bombay High Court addressed an appeal concerning alleged bogus purchases. The Revenue argued that the ...