The analysis holds that FEMA treats NRIs and OCIs identically for acquisition, transfer, and repatriation of immovable ...

The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs ...

Bombay HC held that reassessment notices issued with sanction under an incorrect statutory provision are invalid, leading to quashing of notices, assessments, and consequential ...

Consequently, the High Court ordered that all notices and assessment orders for Assessment Year 2016–2017 issued on the basis of such invalid sanction be quashed. It further directed that all ...

The Tribunal held that Bills of Entry cannot be reassessed after goods are cleared merely to claim a refund based on a later Supreme Court decision in another ...

The Tribunal ruled that payments for IPL and MPLS bandwidth services do not constitute royalty under section 9(1)(vi) or ...

GCCs have evolved from support units to strategic hubs, boosting revenue, employment, and digital innovation across India’s ...

Titanium Dioxide imported for manufacturing skin-care products like toilet soaps is excluded from ADD under NN 12/2025 and ...

Explains when director cash infusions qualify as current account transactions and why genuine business support may fall ...

Expanded coverage, minimum wages, and social security provisions enhance legal protection and income security for media and ...

The Tribunal found that satisfaction under Section 153C was recorded long after the search and document transfer. Applying ...

The Tribunal highlighted that non-receipt of assessment notice and lack of knowledge about tax procedures justified the ...