As time passed, people started to get innovative with the techniques they use to launder their money.

The Government Authorities including police are bound to execute and enforce the orders of court, and as such the courts are empowered to direct any government authority to do or not to do...

CBEC has clarified that when a Vocational Education Courses/training/skill development courses is offered by an institution of the Government or a local authority, question of service tax does not arise.

In DIT vs. M/s. Lufthansa Cargo India: TS- 299-HC-2015, the Delhi High Court held that payment made by assessee to German company for carrying out overhaul repairs to aircrafts was fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961.

The distinction between "basic facts" which are essential factual constituents of the "grounds" and their further particulars or subsidiary details is important.

In terms of the Finance Act, 2016, w.e.f. April 1, 2016, service tax on "legal services" provided by senior advocates was made exigible to service tax under forward charge basis.

The commission initiated an investigation following an anonymous tip regarding the insurers' alleged contravention of Section 3 of the Competition Act.

One of the best features of Indian Arbitration and Conciliation Act, 1996 is that parties to the arbitration agreement have no option except to go for arbitration in case of any dispute.

The essence of a benami is the intention of the party or parties concerned; and not un-often such intention is shrouded in a thick veil which cannot be easily pierced through.

Process Of Attachment Of Benami Property And Its Adjudication Under Benami Transactions (Prohibition) Amendment Act, 2016

Recently courts have started a new trend acknowledging the utility of services like WhatsApp for service of court notice. The Hon'ble Mr. J. G.S. PATEL, of Bombay High Court in the case...

In a significant relief for corporates undertaking restructuring exercise, the Delhi High Court in case of Coforge Limited (formerly known as NIIT Technologies Ltd) vs. ACIT: ITA Nos.213- 214/2020...

The Delhi High Court vide recent judgment in the case of Clifford Chance Pte Ltd ("taxpayer") has recorded illuminating findings on the issue of constitution of Service Permanent Establishment ("PE"), which will have significant bearing on assessment of tax positions taken by foreign taxpayers.

Essentially, under PMLA, the burden of proof lies on the person who claims that the proceeds of crime alleged to be involved in Money-Laundering, are not involved in Money-Laundering.

The Competition Commission of India (CCI) vide its order dated 29 January 2021 has dismissed an apparently speculative and mischievous information filed by a law student...

The fair trade regulator, the Competition Commission of India ("CCI"), has joined other peers across the Globe and has issued a brief advisory on 19 April 2020 for guidance of businessmen...

Bonds were converted on January 11, 2012 pursuant to the exercise of conversion rights by the Investors.

The Supreme Court of India in the case of Lalita Kumari Versus Govt. of U.P. & Ors. has propounded the principles and law relating to registration of F.I.R. ( First Information Report) as under:

In the case, the ED had issued summons to the petitioner under Section 50 of the PMLA in connection with an ongoing money laundering investigation.

A Lok Sabha bulletin released on Tuesday said The Cryptocurrency & Regulation of Official Digital Currency Bill, 2021, will "allow for certain exceptions to promote the underlying technology of cryptocurrency and its uses".