The CCI’s initial review acknowledged Google’s significant market position in ad-tech services and accepted the Informant’s ...

Upon appeal, the AAAR upheld GAAR’s ruling, rejecting Riddhi Enterprise’s argument. The ruling referenced previous cases, ...

1. Provision allowing Input Service Distributors to distribute input tax credit for inter-state supplies subject to reverse ...

The Ministry of Finance (Department of Revenue) has issued a corrigendum regarding Notification No. 50/2024-Customs, originally published on December 30, 2024. The correction pertains to a ...

The Securities and Exchange Board of India (SEBI) has issued a draft circular for public comments regarding the requirement of a separate report on digital assurance for financial statements. This ...

Conclusion: Assessee was entitled to the exemption under Section 10A as ex-post facto approval granted by the RBI, the ...

49. Merely because the Authorized Representative of the petitioner did not raise any objection before the Assessment Order dated 30.11.2017 was passed, ipso facto would not mean that reference under ...

The Delhi High Court found that the reassessment notice under Section 148 issued for the assessment year 2016-17 was indeed time-barred, as the prescribed limitation period had expired on 31.03.2023.

While the potential for investment and innovation is immense AI startups must navigate challenges such as data privacy, stagnant talent pool and bias in training sets to ensure their success. Despite ...

Vide Finance Act 2022, taxation of virtual digital assets (VDA) has been introduced in the Income-tax Act, 1961 (‘the Act’), under section 115BBH of the Act in which the transfer of VDA is to be taxed ...

This year’s Budget focuses to accelerate growth, secure inclusive development, enhance private sector investments, uplift household sentiments and enhance spending power of middle class in the country ...

The second is a proviso which states that Key Managerial Personnel (KMPs), Directors, Promoters, Promoter group, or any other person, dealing with a listed entity shall disclose to the listed entity ...