The Rajeev Bansal case highlights an ongoing evolution in India’s tax administration, especially in light of the pandemic-induced challenges and the introduction of the Finance Act, 2021. Several key ...

Summary: The Efficient Market Hypothesis (EMH) emerged from empirical studies suggesting that asset prices follow a random walk. Early studies by Bachelier, Working, Cowles, and Kendall showed no ...

Summary: Section 128A of the CGST Act, introduced via the Finance Act 2024, proposes a GST amnesty scheme to waive interest and penalties for taxpayers addressing tax disputes from July 1, 2017, to ...

1. Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 (“AIF Regulations”) have been amended and notified on November 18, 2024, with respect to maintaining pro-rata ...

Whether State-Tax Officers authorised can act as ‘proper-officer’ for IGST Act? The Hon’ble Orissa High Court in Writ ...

The goods were intercepted by the authorities on the way from Gujrat to Chennai. The Notices that were issued in Form GST MOV-1 and MOV-2 mentioned only CIED and Power Hydrotech. Despite this the ...

Supreme Court of India addressed the case of Team Computers Private Limited Vs Union of India & Ors., highlighting concerns over the non-functional state of the Goods and Services Tax Appellate ...

The Hon’ble Delhi High Court in the case APN Sales and Marketing v. Union of India [W.P. (C) No. 9536 of 2024 dated August 09 ...

Paying taxes online is a simple and efficient process. You can either log in to the Income Tax e-Filing Portal or pay without logging in. Here’s a clear, step-by-step guide to help you navigate both ...

Controversy arising in these petitions is as to whether fried and processed Papad, commonly known as Fryums would be liable ...

It is definitely in the fitness of things that the Jharkhand High Court at Ranchi in a most progressive, pertinent, pragmatic ...