Jammu and Kashmir High Court held that refund of Education Cess and Secondary and Higher Education Cess [SHE Cess] in terms ...

The Ministry of Corporate Affairs (MCA) has extended the deadline for filing e-form DIR-3-KYC and DIR-3-KYC-WEB without fee until October 15, 2025.

The Gujarat High Court ruled in MC Bauchemie that a discrepancy between E-way bill turnover and GSTR-9 turnover is insufficient alone to invoke GST demand proceedings under Section 73. Authorities ...

Delhi High Court held that seized amount is prima facie proceeds of crime and not lawful income hence to treat such amounts as taxable income recoverable by the Income Tax Department, prior to the ...

The ITAT Delhi remanded the ₹3.94 Cr unexplained cash deposit addition against commission agent Manoj Kumar to the CIT(A). The Tribunal ordered a fresh verification of the taxpayer's cash flow, noting ...

ITAT Ahmedabad held that law doesn’t require brought forward additional depreciation from preceding year to be set off against opening WDV of the assets. Thus, revision u/s. 263 of the Income Tax Act ...

India amended fast-track merger rules (Rule 25, Companies Act) w.e.f. 04 Sept 2025. Scope expands to unlisted companies (borrowing ≤ ₹200cr) and cross-border ...

Analysis of key features of a good indirect tax law, India’s GST framework, global VAT benchmarks, case studies, and compliance lessons for ...

Kerala High Court held that correction of Basic Tax Register from nilam to purayidam based on re-survey conducted prior to enactment of Act 28 of 2008 are valid. Accordingly, writ appeals of ...

Patna High Court allowed bail application in illegal mining matter as twin conditions under section 45 of the Prevention of Money Laundering Act, 2002 [PMLA Act] satisfied and also petitioner already ...

India rolls out GST 2.0 on 22 Sept 2025, moving to two main slabs (5% & 18%). The reform zero-rates essentials, lowers costs for many sectors, and simplifies ...

Banks and NBFCs differ primarily in regulation and deposits. Banks accept demand deposits and issue cheques; NBFCs offer specialized credit to underserved ...