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The petitioner invited an e-tender for the construction of 100 family quarters (Type II, III, and IV), including internal water supply, sanitary installations, and electrical works for the ITBP...

In Transfer Pricing documentation/ audits, it has often been observed that taxpayers/ Tax Authorities alike have mistakenly benchmarked

Traditionally, the taxation of business profits has been linked to a physical presence-based nexus rule. While this was sufficient in the brick-and-mortar economy, the rapid digitalisation of the economy...

The Supreme Court has clarified when the doctrine of 'change of opinion' applies in tax reassessment proceedings, examining whether mere production of documents satisfies the requirement of full and true disclosure.

Undisputedly, the core recognition of the 101st Amendment is associated with the introduction of the GST which resulted in subsuming of a number of indirect taxes into a unified GST, levied by the Union Government and the State Governments.

The increasing digitalization has transformed the virtual world to an advanced level leading to the growth and development of the commercial sector.

We all have enjoyed playing with different ‘Toys' during our childhood and they are popular with children even today.

The Petitioner challenged the order confirming the demand for wrong availment of transitional credit amounting to INR 30,33,615/- along with interest and penalty under section 74 of Central Goods and Services Tax Act...

The Karnataka High Court in a recent order held that punishment provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 cannot have a retrospective effect.

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation...

The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in the case of M/s Anik Industries Limited (Tax Payer) vs DCIT (ITA No. 7189/Mum/2014 & ITA No. 5234/Mum/2016) allowed the appeal by the Tax Payer ...

India's 2017-18 Budget is mostly populist with a big focus on infrastructure and rural development.

The Finance Act, 2022 (FA 2022) amended the Income-tax Act, 1961 (IT Act) by introducing a new taxation regime in relation to Virtual Digital Assets (VDAs) wherein:

Assessee is a private discretionary trust established under the provisions of Indian Trust Act, 1882.

Setting up headquarters overseas was seen as a way to enhance startups' valuation and attract capital, particularly for initial public offers abroad.

In this episode of the Legal Podcast powered by IndiaLaw LLP, host Riddhi Agarwal is joined by Saswata Banerjee, an expert in compliance, ESG, and legal strategy, to unpack the Trade Receivables Discounting System...

The Appellant on 25-01-2025 applied for setting up of a Software Technology Park (STP) and also sought exemption for importing telematic infrastructural...