The government rolled out GST 2.0 to rationalise rate slabs and address long-standing structural issues. The key takeaway is ...

The new framework mandates DIN KYC filing every third financial year instead of every year. Directors must still promptly ...

The Tribunal held that additions made without issuing a mandatory show-cause notice violate CBDT instructions and natural ...

Explore the legal and technical hurdles in filing Updated Returns under Section 139(8A), including Excel utility dependencies and procedural ...

SEBI held that post-allotment down-selling of privately placed debt securities to more than 200 investors changes their legal character. The key takeaway is that issuers must monitor transfers to ...

The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audit trail without exposing client ...

The Tribunal ruled that high-turnover IT companies cannot be benchmarked against smaller captive service providers. Proper FAR analysis is essential to determine arm’s length price under ...

Sustainability disclosures are no longer optional; Indian MSMEs must comply with global and domestic ESG regulations to avoid legal, financial, and contractual ...

The Court reaffirmed that both JAO and FAO can validly initiate reassessment proceedings, notwithstanding contrary High Court views ...

The issue explains how automated portal controls now trigger late fees, return blocks, and suspensions. Key takeaway: proactive compliance is essential to avoid system-driven ...

The amended rules replace annual KYC with a three-year filing cycle for directors holding DINs. The key takeaway is reduced compliance frequency alongside stricter reporting of personal detail ...

The issue examines how export refunds are denied for technical non-compliance. Key takeaway: procedural defects cannot override substantive export ...