Retrospective cancellation of GST registration has increasingly become a crucible of legal contestation in the post-GST tax architecture. While the statutory scaffolding under Section 29 […]
Section 37 of the Income Tax Act: Scope, Interpretation, and Judicial Insights
Section 37 of the Income Tax Act, 1961, serves as a legislative safety net — an all-encompassing residuary clause that catches within its fold every […]
Company Law Demystified: Meaning, Features, and Landmark Rulings
The evolution of the company as a legal and economic institution has been a gradual journey, marked by centuries of mercantile experimentation, statutory crystallisation, and […]
Navigating the Complexities of GST in the Hotel Industry
The implementation of Goods and Services Tax (GST) in India has undoubtedly revolutionized the business landscape, particularly in the hospitality sector. Since its introduction in […]
Navigating TDS Deduction under Section 194Q: How to Calculate It Accurately
In the intricate web of India’s tax structure, the provisions laid out under Section 194Q of the Income Tax Act hold considerable importance, especially for […]
The Tax Landscape of Corporate Demergers: What Reliance Industries’ Case Reveals
In the ever-evolving world of corporate governance and business strategy, companies constantly strive for innovative methods to enhance their operational efficiency, streamline their processes, and […]
A Complete Guide to GST on Goods Transportation: Navigating the GTA Rules
The realm of Goods Transportation Agency (GTA) services in India has been subject to a series of tax reforms and transformations, often sparking debates among […]
Your Roadmap to Acing Business Economics (309) in CUET UG 2022
Microeconomics is a dynamic and intricate field of study within economics that delves into the decision-making processes of individual agents, such as consumers, firms, and […]
The Art of Financial Management: Unlocking Effective Strategies and Smart Decisions
Financial management serves as the keystone in the architecture of any business, whether a colossal global enterprise or a modest entrepreneurial venture. It encompasses a […]
ITAT Clarifies: No Need for Possession to Claim Interest Deduction Under Section 24(b)
Section 24(b) of the Indian Income Tax Act stands as one of the most significant provisions in the realm of taxation related to income derived […]