CBIC clarifies DIN is unnecessary for GST communications with Reference Numbers (RFN). Circular modifies prior guidelines on document ...

Explore role of mens rea in GST evasion under Indian law. Learn about judicial interpretations, global comparisons, and challenges in enforcing tax ...

RBI circular dated June 9, 2025, broadens Large Exposures Framework exemption to include bank contributions to NHB, SIDBI, and MUDRA for PSL ...

New RBI guidelines exclude Primary Co-operative Banks' contributions to eligible funds for PSL shortfalls from exposure limit calculations, though a 100% risk weight ...

SEBI invites public comments on a draft circular updating FAQs for Research Analysts (RAs), covering regulatory compliance, trading limits, and disclosure ...

Subject: Amendment to the ‘Framework for Finance Company/Finance Unit undertaking the activity of Global/ Regional Corporate Treasury Centres’. 1. Reference may be drawn to the International Financial ...

ITAT Mumbai held that it is the duty imposed on the Assessing Officer to complete the rectification process within six months. Thus, by remanding the matter back to the file of Assessing Officer, it ...

This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and ...

Understand the GST implications of Joint Development Agreements (JDAs) in real estate, covering taxability of development ...

Tribunal directs full TDS credit for K. Venkatesan (HUF) on Rs. 10.5 Cr agricultural land sale. Overturns CPC/CIT(A) denial, citing Section 194IA and Rule 37BA ...

ITAT Jaipur remands Dhapi Devi Samiti's 12AB exemption case, condoning 250-day delay. Rules RPT Act registration not essential for IT Act ...

ITAT Surat rules Section 54F exemption is permissible on a residential property purchase through a possession-based agreement, even without a registered sale ...