GST authorities must act within the framework of law, respect jurisdictional boundaries, and avoid arbitrary demands that go beyond statutory provisions.

The appellant challenged these renewed attachments before the Gujarat High Court, contending that Section 83(2) clearly restricts the life of an attachment to one year, with no provision for renewal, re-issuance, or extension...

The Supreme Court has clarified the service tax treatment of marketing and promotion expenditure incurred by a broadcaster on commercially exploiting acquired music and song video rights. The Court upheld the CESTAT’s view that such expenditure does not represent consideration for any taxable service to the film producers, since the broadcaster promoted the rights for its own benefit as assignee and therefore no taxable service relationship existed.

Upon the Multilateral Instrument (MLI) entering into force, PPT has been introduced as a minimum standard in India's tax treaties covered by the MLI.

The Reserve Bank of India (‘RBI'), in its Statement on Developmental and Regulatory Policies released on 6th Feb 2026, has indicated a potential relaxation in the registration framework applicable...

With an objective to enhance ease of doing business, the Securities and Exchange Board of India ('SEBI')...

The General Agreement on Tariffs and Trade (GATT), established in 1947 from the 1944 Bretton Woods Conference, played a pivotal role in shaping the modern global trading system by reducing the trade barriers and promoting economic recovery post war.

With the onset of the financial year 2025-26, it is imperative to take note of key indirect tax compliance requirements. Below is a concise overview of the significant compliance obligations to consider for the year ahead.

The Petitioner who is in the business of providing security services and is registered under GST in Delhi, was issued a show cause notice on 18.11.2024 by the Delhi GST...

The Securities and Exchange Board of India (‘SEBI'), through a notification1 dated 1 December 2025 has made certain significant amendments to the SEBI (Foreign Portfolio Investors) Regulations, 2019.

/s Xiaomi India Private Limited ('The Appellant') is a subsidiary company of M/s Xiaomi Singapore Pte Limited and is engaged in the business of distribution and trading...

As India continues to attract global investment, tax certainty remains a key consideration for multinational enterprises. The CBDT's APA Annual Report for FY 2025-26 highlights the growing maturity and global relevance of India's APA programme, while recent reforms under the Income-tax Act, 2025 and Income-tax Rules, 2026 reflect a stronger focus on streamlined processes and faster resolution timelines, reinforcing India's commitment to a predictable and non-adversarial tax environment.

Omission of Rule 66(10) of the CGST Rules renders all pending proceedings, cases, and petitions pertaining to the said rule stand abated, and petitioners are entitled to claim refunds of IGST paid on export of goods.

During AY 2021-22, the Assessee1 purchased 5.92 Cr. shares of IG3 Infra Limited(‘IG3') at INR 12.43 per share and 18.43 Cr. shares of ETL Power Services Limited (‘ETL') at the price of INR 14.30 per share on 08.08.2020.

The Ministry of Finance has recently notified amendments to the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 (‘NDI Rules') vide the Foreign Exchange Management...

Currently, as per the SEBI (Foreign Portfolio Investors) Regulations, 2019 (‘FPI Regulations'), a Foreign Portfolio Investor (FPI) applicant cannot be non-resident individual (‘NRI') or overseas citizen of India (‘OCI') or a resident Indian.

The Petitioner is engaged as a third-party service provider to M/s Hero MotoCorp Ltd for arranging travel...

Since its introduction in 2013, Form 3CEB has served as primary Transfer Pricing ('TP') disclosure form in India. Taxpayers having international transactions or specified domestic transactions...

Pursuant to the order of AAR, Tiger Global filed a writ petition before the High Court and the High Court quashed AAR's order and held that Tiger Global is entitled to benefits under the DTAA and their income is not chargeable to tax in India...

Rule 96(10) of the CGST Rules, 2017 restricted the refund of IGST paid on exports where the exporter had received supplies or imported inputs by availing specified concessional or dutyfree benefits under the relevant GST notifications.