As mentioned in the clause 121 of the finance bill, 2025 the amendment is proposed in sub-section (2) of Section 34 of the CGST Act, 2017. Let us have a look at the sub-section (2) of Section 34 of ...

Inorganic growth refers to the expansion of a business through external activities such as mergers and acquisitions (M&A). This article explores the concept of inorganic growth, highlighting its ...

Maritime governance refers to the capacity to enforce the framework of laws, regulations, policies, and institutions that establish “good order at sea.” This includes managing maritime zones, ensuring ...

National Company Law Tribunal (NCLT) in Delhi has dismissed an application filed by Anil Syal, seeking discharge under Section 138(1) of the Insolvency and Bankruptcy Code (IBC). The NCLT ruled that ...

The issue of notice u/s 143 (2) is mandatory even in reassessment proceedings, hence the reassessment order framed by the Assessing Officer u/s 147 of the Act is not sustainable in the eye of law and ...

Insolvency and Bankruptcy Board of India (IBBI) has suspended registered valuer Sujit Shrikant Joglekar for six months, ...

Criminal Case No. 48783 of 2024 and cited in Neutral Citation No. 2025:MPHC-JBP:6370 that was pronounced as recently as on 10.02.2025 has minced just no words to held in no uncertain terms that a ...

National Company Law Appellate Tribunal (NCLAT) Delhi has ruled that the non-registration of a charge under Section 77 of the ...

Rajasthan High Court, in Sunil Dattatrey v. State of Rajasthan, ruled that the non-payment of salary to an employee amounts to deprivation of livelihood, violating Article 21 of the Constitution. The ...

The Tax Deducted at Source (TDS) rates for FY 2025-26 (AY 2026-27) outline the tax obligations on various payments, including salary, interest, rent, winnings, and professional fees. TDS on salary ...

Investors are required to submit identity proof, such as a passport, permanent account number (PAN) card, driver’s license, senior citizen ID, or any other official government identification, ...

4.2 Counsel for the assessee pressing the legal ground vehemently argued that in this case, the escaped income was Rs.12,38,000/- and the assessment year involved is assessment year 2018-19 and ...