Clarifies that constitutional court judgments declare the law retrospectively by default. Holds that tax authorities cannot ...

The Court ruled that a marginal eight-minute delay in filing the return could not justify denial of loss carry forward. The ...

The circular enables fresh and previously rejected transfer requests to be processed during a defined period. Transfers will ...

The agreement removes or reduces duties on most traded goods. It significantly improves export competitiveness and bilateral ...

The regulator has abolished the LOC requirement for investor service requests. The key takeaway is quicker, safer direct ...

The dispute concerned denial of TDS credit citing inconsistencies in reported transaction values. The ruling clarified that Form 26AS is decisive for TDS credit when deduction and deposit are ...

The notification substitutes updated tariff tables for specified imports while retaining existing values. The key takeaway is ...

The issue was whether a reassessment could be framed in the name of a company that had ceased to exist due to amalgamation.

The Court held that an appeal filed electronically within limitation, with pre-deposit and portal-uploaded order, is legally ...

Explains how the 2025 amendment removes going-concern sales from liquidation. Highlights the shift toward speed and finality ...

The amendment revises eligibility and experience criteria for key personnel in fund management entities, allowing greater ...

The draft Bill mandates cost-reflective tariffs and annual regulatory determination to restore utility finances. It also ...