India’s approach to Pakistan increasingly involves a combination of kinetic and non-kinetic elements, employed in a coordinated manner to achieve strategic objectives. This integrated approach allows ...

The genesis of the dispute lies in the assessee’s failure to file a return of income despite significant cash deposits in his ...

The Delhi High Court has set aside a Goods and Service Tax (GST) demand order against M/s Jai Optical, observing that the GST ...

The case involved Jai Optical, a business formerly engaged in the trading of optical items. The proprietor stated that the business ceased operations in 2022, and its GST registration was subsequently ...

In the intricate landscape of Indian taxation, the concept of a Hindu Undivided Family (HUF) holds a significant position, offering a unique avenue for family wealth management and tax planning. An ...

Assessing Responsibility of Independent Directors Review of V. Selvaraj v. Reserve Bank of India (2020) Overview A director is a person chosen or designated to ...

Additionally, it underscores the importance of a strong dispute resolution mechanism in settling tax disputes and restoring taxpayer confidence in the GST ecosystem. By examining the structure, ...

Under the Companies Act, 2013, Corporate Social Responsibility (CSR) mandates certain companies to spend 2% of their average net profits on social and environmental initiatives like education, poverty ...

TDS concept: TDS stand for Tax Deducted at Source. It is an amount deducted by the payer at the time of payment such as salary, interest, professional fees, rent, commission, etc. The basis though is ...

Ultimately, it was at Pakistan’s request that a ceasefire was accepted when their Director General of Military Operations (DGMO) contacted his Indian counterpart. To accept this request while ...

Delhi High Court has ruled that the Regional Director, Ministry of Corporate Affairs, exceeded his jurisdiction by making a finding on the ownership of a trademark while considering an application for ...

The principle of fiduciary duty has its basis in the theory of good faith. Between two individuals, one must safeguard the other’s interests, and if the former’s use of such a relationship generates ...