Delhi High Court held that putting together a structure of plywood sheets cannot be construed as constructing a residential ...

Delhi High Court held that passing of order without considering the contention of the assessee that entity that is ...

And whereas the Government of West Bengal has decided to extend the jurisdiction (territorial as well as subject matter) of the Judges/ presiding officers (including the Judges-in-Charge) of ...

Demand cannot be raised solely based on the oral statement of witness without any further evidence or corroboration ...

1. These regulations may be called the Securities and Exchange Board of India (Attestation of Documents) (Amendment) Regulations, 2024. 2. They shall come into force on the date of their publication ...

The Juvenile Justice System was the result of a great deal of thinking by nations across the world and has to be implemented in letter and spirit.” – Former CJI Justice Altamas Kabir It is definitely ...

The court referred to the Supreme Court’s judgment in CCE v. Hari Chand Shri Gopal (2011), which elaborated on the doctrine of substantial compliance. The doctrine allows for flexibility in cases ...

The Ministry of Finance, through Notification No. 123/2024 dated November 28, 2024, exempts specific entities from the provisions of Section 194N of the Income Tax Act, 1961. This exemption applies to ...

People of India were watching with frustration that Government had no desire to act against scamsters. Then came out the list of Indian people holding black money in tax haven banks. Again Government ...

Generally, Venture Debt Fund (‘Fund’) grants the funding by way of subscription of Secured, Non-Convertible Debentures (‘NCD’) issued by the Company. Once the term sheet and definitive agreement has ...

Summary: The recent amendment to Section 16 of the CGST Act introduces provisions for claiming Input Tax Credit (ITC) for taxpayers who faced demand due to non-compliance with Section 16 (4). Sections ...

Consultation Paper on proposed review of the definition of Unpublished Price Sensitive Information (UPSI) under SEBI (Prohibition of Insider Trading) Regulations, 2015 to bring greater clarity and ...