Latest Articles
GSTAT की नई व्यवस्था: डिवीजन बेंच, सिंगल बेंच और अपीलों के वर्गीकरण की विस्तृत व्याख्या
Goods and Services Tax : GSTAT के नए आदेश के अनुसार सभी लंबित और नई अपीलें पहले...
Code on Wages, 2019: A New Era of Wage Governance in India
Corporate Law : The Code on Wages and the 2026 Rules introduce a uniform wage definition and cap exclusions at 50% of total remuneration. Employer...
ITAT Deletes Section 68 Addition Because Cash Deposits Were Supported by Recorded Sales
Income Tax : The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices...
ITAT Deletes Section 270A Penalty Due to Defective Notice and Bona Fide Reliance on Form 16
Income Tax : The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles o...
Income Tax Compliance Calendar FY 2026-27
Income Tax : The article explains all important income tax deadlines for FY 2026-27 under the new Income Tax Act, 2025. It covers advance tax, ...
Latest News
Sales Tax Bar Association Seeks Recognition of Multi-Disciplinary Partnerships for Advocates
Corporate Law : The Sales Tax Bar Association has urged the Bar Council of India and the Law Ministry to permit Advocates to collaborate with non-...
CA Association Urged CBDT to Release AY 2026-27 ITR Utilities immediately
CA, CS, CMA : Chandigarh Chartered Accountants Taxation Association has requested CBDT to immediately release pending ITR e-filing utilities for...
SEBI Proposes Major Simplification of Exchange Traded Derivatives Framework
SEBI : SEBI has proposed sweeping amendments to exchange traded derivatives regulations to simplify compliance norms and remove outdated ...
Representation to permit advocates to enter into Multi-Disciplinary Partnerships
CA, CS, CMA : The Sales Tax Bar Association requested reconsideration of Bar Council of India rules prohibiting advocates from entering partners...
SEBI Proposes Major Overhaul of Municipal Debt Securities Framework
SEBI : SEBI’s consultation paper proposes mandatory disclosures for refinancing of municipal debt, including lender details, repayment ...
Latest Judiciary
Karnataka HC Upholds GST Bank Attachment as No Prior Section 83 Hearing Is Required
Goods and Services Tax : The Karnataka High Court held that Section 83 of the CGST Act does not mandate a pre-decisional hearing before provisional attachm...
Bombay HC Quashes Reassessment Due to Approval by Wrong Authority
Income Tax : The Bombay High Court held that reassessment proceedings issued beyond three years for AY 2018-19 were invalid because approval wa...
Assessment Quashed as Returned Income Exceeded Monetary Limits of ITO Jurisdiction
Income Tax : The ITAT Delhi held that scrutiny notice issued by an ITO lacking pecuniary jurisdiction rendered the entire assessment void ab in...
Telangana HC Grants Bail in ₹21.89 Cr Fake ITC Case Post Investigation Completion
Goods and Services Tax : Telangana High Court granted bail in a GST fake ITC case involving alleged wrongful availment of Rs.21.89 crore credit. The Court ...
Jharkhand HC Dismisses Writ Petition Due to Available GST Appellate Remedy
Goods and Services Tax : The Jharkhand High Court held that a taxpayer cannot bypass the statutory appellate mechanism merely by alleging non-service of no...
Latest Notifications
GSTAT Constitutes Benches and Categorises GST Appeals
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
GSTAT Extends Relaxed Appeal Filing Norms Till 31st December 2026
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
GST Notification Amended Due to Reconstitution of Chandigarh Authority Members
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
Advance Authorisation for Gold Imports Restricted as DGFT Introduced 100 Kg Cap
DGFT : DGFT amended the Handbook of Procedures by limiting gold imports under Advance Authorisation to a maximum of 100 kilograms. The ch...
Department of Posts Introduces Personalized Cheque Books
Finance : The Department of Posts launched Personalized Cheque Books for POSA customers with pre-printed account details and IFSC informatio...
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FAQs
FAQs on SEBI – IVCA Annual Activity Report (AAR) is Prepared with reference to SEBI (Alternative Investment Funds) Regulations, 2012 and SEBI Master Circular for AIFs dated May 07, 2024. Annual Activity Report (“AAR”) introduced by SEBI in consultation with IVCA is a significant step towards standardized and granular reporting by Alternative Investment Funds (“AIFs”). The […]
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of the IGST Act. It clarifies that the place of supply is linked to the property location rather than the recipient’s location.
The update addresses regulatory relief for NBFCs without public funds or customer interface. It allows eligible entities to operate without registration while ensuring continued oversight and compliance safeguards.
The issue concerns regulatory burden on smaller NBFCs without systemic risk exposure. The RBI introduced exemption for such entities under “Unregistered Type I NBFCs.” The key takeaway is that low-risk NBFCs may operate without registration subject to strict conditions.
The issue concerns delays in pension credit caused by banks. The guidelines mandate 8% interest compensation for such delays. The key takeaway is that banks are accountable for timely pension payments.
