Calcutta HC held voluntary DRC-03 payment under Section 73(5) cannot be treated as response to a Section 74 GST show cause notice.

FEMA, ODI, LRS, RBI reporting and Indian tax rules explained for residents investing in or owning a Dubai company.

Understand GST ITC reversal under Sections 16 and 17, Rules 37, 42 and 43, blocked credits, GSTR-3B reporting and Safari Retreats ruling.

Income Tax Act 2025 retains VDA tax rules while crypto-assets, offshore trades, DeFi, airdrops and CARF raise significant compliance questions.

RBI’s 2025 FEMA amendments liberalise overseas foreign currency accounts for exporters while creating repatriation, reporting ...

Rights issue renounced to an NRI on non-repatriation basis may not require valuation merely due to NRI status. FEMA and ...

Supreme Court affirms Section 16(2)(c) validity, while GST Council policy discussions may reshape relief for genuine buyers facing supplier defaults.

IRDAI repeals 2020 dividend repatriation guidelines for insurance intermediaries with majority foreign investors from 30 July 2026.

ITAT Bangalore remanded Section 271(1)(c) penalty to verify whether fraudulent refund claim was solely attributable to tax practitioner.

ITAT Agra deleted ₹9.75 lakh Section 69 addition based on third-party Excel data and statements never furnished to the assessee.

ITAT Mumbai deleted Section 153A additions as no incriminating material was found in the assessees own search.

ITAT Agra quashed Section 147 reassessment based on third-party search material, holding that proceedings should have been initiated under Section 153C.