ROC Bangalore imposed penalty for 1,592 days of continuing default after a second DIN was obtained contrary to statutory ...
The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract 20% CGST ...
ROC Bangalore imposed a penalty for 907 days of continuing default due to acquisition of a second DIN, holding it contravened ...
The ROC Bangalore imposed penalty under Sections 155 and 159 of the Companies Act after a director inadvertently obtained a ...
The ruling clarifies that services involving collection and transport of waste without transfer of goods are pure services.
IBBI introduces standardized valuation formats, harmonised standards, and a Coordinating Valuer mechanism to improve ...
GSMC 2.0 reinforced GIFT IFSC’s global positioning by signing MoUs with multiple international stock exchanges to deepen ...
Draft Rules 77 and 78 clarify essential transfer pricing definitions and allow an alternative comparability-based method for determining arms length price. The provisions expand scope while enabling ...
Rule 122 of the Draft Income-tax Rules, 2026 requires the foreign associated enterprise to initiate an APA process before India begins bilateral or multilateral negotiations, ensuring coordinated and ...
Rules 85 and 86 of the Draft Income-tax Rules, 2026 mandate accountant certification for international and specified domestic transactions and define key terms for safe harbour rules. The provisions ...
Bombay High Court held that adjustments under Section 143(1)(a) are invalid if prior intimation is not issued and response not considered, reaffirming mandatory ...
Draft Rule 124 of the Income-tax Rules, 2026 sets out the procedure, timelines, and forms for furnishing country-by-country reports under section 511, triggered by a ₹6,400 crore consolidated revenue ...
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