The analysis holds that FEMA treats NRIs and OCIs identically for acquisition, transfer, and repatriation of immovable ...

The Tribunal ruled that payments for IPL and MPLS bandwidth services do not constitute royalty under section 9(1)(vi) or ...

Explains when director cash infusions qualify as current account transactions and why genuine business support may fall ...

Expanded coverage, minimum wages, and social security provisions enhance legal protection and income security for media and ...

The Tribunal found that satisfaction under Section 153C was recorded long after the search and document transfer. Applying ...

GCCs have evolved from support units to strategic hubs, boosting revenue, employment, and digital innovation across India’s ...

The Tribunal highlighted that non-receipt of assessment notice and lack of knowledge about tax procedures justified the ...

The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the ...

Chhattisgarh HC affirmed that hiding the inability to conceive is valid grounds for divorce, emphasizing transparency in marital obligations while ensuring fairness via ...

The Authority held that AC-DC and DC-DC power modules are classifiable as “other static converters” under heading 8504 and clarified their correct tariff ...

ITAT confirmed that ownership of additional properties under construction does not block Section 54F deduction if they are business assets. Deduction on LTCG invested in residential property was ...

This article explains how structural changes in the Labour Codes prioritise employer flexibility while eroding worker security and ...