The court reaffirmed that reassessment notices under Section 148 must be issued via the CBDT-prescribed automated system.

Explains why DIN applications now require a proposed directorship and board resolution. Key takeaway: independent DIN applications are no longer ...

Explains how the four Labour Codes consolidate 29 laws into a modern framework. Key takeaway: reforms boost worker protection while simplifying business ...

Highlights growing role of personal insolvency as courts and lenders actively enforce guarantees. Emphasizes shift toward accountability and structured recovery under IBC ...

Breaks down the new dematerialisation mandate under Rule 9B and its 2025 extension. Key takeaway: private companies must shift fully to electronic securities by the revised ...

This title highlights India’s shift toward a modern arbitration framework driven by reforms and technology. The key takeaway is India’s move toward efficiency, reduced court interference, and stronger ...

Kerala High Court grants interim relief, allowing Kerala Congress and other parties to contest local body elections by staying ECI’s delisting order under Section ...

SEBI relaxes related-party transaction norms by introducing turnover-linked thresholds, reducing shareholder approvals and easing compliance for listed ...

The Tribunal held that Section 87A contains no exclusion for long-term capital gains and allowed the rebate since total income remained below Rs.5 lakhs. The order of the lower authorities was set ...

The Court held that amounts paid under protest before assessment must be considered when calculating the 10% pre-deposit required under Section 26(6A) of the MVAT Act. The ruling restores the appeal ...

SC rules that land purchase and sale by developers constitute transfer of title, not taxable real estate services, dismissing the Revenue’s service tax ...

Supreme Court declines judicial intervention in GST registration, emphasizing policy decisions rest with the government and ...