Article critically examines the concept of control under Ind AS 110, focusing on how veto and reserved rights impact an ...

Madras High Court rules Tamil Nadu Housing Board cannot demand extra 5% GST from flat allottees when the advertised price was ...

Delhi High Court halts coercive measures against Raghav Agarwal in a GST case involving multiple show cause notices for overlapping ...

Allahabad High Court remands Kishori Lal Agrawal's deemed dividend case, clarifying Section 2(22)(e) and 'ordinary course of business' for ...

ITAT Delhi held that approval accorded u/s. 153D in stereotype manner and single approval has been granted for various Assessment Years is invalid sanction. Thus, order passed based on invalid ...

International Financial Services Centres Authority (IFSCA)[1] is the unified regulator for the development and regulation of financial products, financial ...

Patna High Court imposes ₹10,000 cost and 9% interest on an officer for illegal tax recovery without due process, highlighting consequences for procedural ...

Delhi High Court upholds sentence under section 276C(2) of the Income Tax Act for wilful non-payment of income tax since merely claiming financial inability, without providing any further explanation ...

ITAT Bangalore dismissed Karuturi Global's appeals due to improper verification by directors and the tax department's appeals as infructuous due to ongoing ...

Learn about TDS Return Form 27Q for non-salary income of non-residents, including due dates, penalties, and interest on late ...

Understand key restrictions on Input Tax Credit (ITC) under Section 16 of the CGST Act, 2017, and recent judicial ...

SC rules that nominees under Section 109A of the Companies Act do not gain absolute ownership of shares, preserving legal ...