Section 31 of IBC governs resolution plan approval by NCLT, making it binding on all stakeholders. It covers viability checks, moratorium cessation, record submission, and post-approval ...

Duty Credit Scrips (DCS) are export promotion incentives granted by the Government of India under the Foreign Trade ...

Understand ITR filing requirements for salaried individuals, including applicability, forms, deductions, tax regimes, and a ...

This article examines the complex legal landscape of GST on ocean freight for Indian imports, covering valuation, reverse charge, and the impact of the Mohit Minerals Supreme Court ...

Gauhati High Court held that non-communication of ‘reasons to believe’ to the arrestee in the matter of fraudulent availment of ITC under GST vitiates the process and undermines the safeguards ...

ITAT Ahmedabad held that revisionary proceedings under section 263 of the Income Tax Act justified since PCIT correctly observed that the very basis of disallowance of depreciation was on an incorrect ...

ITAT Mumbai held that depreciation of amalgamating company cannot be disallowed merely for non-filing of Form No. 62 which is only directory. Thus, non-compliance of the same would not disentitle the ...

Mandatory Virtual Personal Hearings under Delhi , Natural Justice & Compliance under Sections 75(4), 107(8), 126(3) of CGST Act, 2017 read with Delhi GST Act, ...

Learn how to fix incorrect mobile numbers on a Director Identification Number (DIN) due to missing country codes, impacting MCA OTPs and ...

Avoid income tax notices by understanding frequent errors: not reporting all income, incorrect ITR forms, TDS mismatches, unreported foreign assets, false deductions, high-value transaction oversight, ...

Kerala AAR rules State Government Insurance Department services to employees are GST-exempt. Registration status unclear ...

Kerala AAR clarifies GST implications for the Stationery Department, distinguishing taxable supplies from non-supplies and ruling on ITC eligibility and reversal for various government ...