This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, ...

It is common knowledge that Income Tax & GST officials do not provide personal hearing before imposing additional taxes and ...

Jammu Kashmir High Court held that contractor is liable to pay GST at rates prevailing on last date for receipt of tender.

NCLT Bengaluru held that insufficiently stamped/ unstamped agreements do not present a bar to a Section 7 application under ...

Investors are the backbone of any company. To turn the prospective investor into investor of the company, Annual Report plays ...

2. Section 194T uses the term “ Partner ” and does not specify the same as working or non-working. Thus the distinction ...

Convertible Note (“CN”) is an attractive financing instruments for early stage funding of Startups due to its flexibility and ...

CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs ...

CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on delayed payment of IGST in the course of imports. Accordingly, interest ...

Delhi High Court held that Form ITNS-150 sets out quantum of tax determination to be paid by assessee in an order u/s. 143 (3) of the Income Tax Act, thus any amendment thereof is to be made within ...

Supreme Court held that State Government cannot frame rules in exercise of power under Section 13 (3) of the Central Sales Tax Act, 1956 which will be inconsistent with the rules framed by the Central ...

It is definitely entirely in the fitness of things that the Delhi High Court while striking the right chord in a most learned, laudable, landmark, logical and latest judgment titled X vs The State & ...