Columns
Essential Courtroom Etiquette Every Tax Lawyer Must Master
If you're a practicing tax lawyer, courtroom etiquette isn't just about manners—it's a reflection of your credibility, competence, and respect for the judiciary. Whether...
Is GST Registration Mandatory For Granting Refund? Here’s An Answer
In a significant development, the Delhi High Court has summoned the Assistant Commissioner, CGST, for denying a GST refund to a widow for the...
Mandatory ISD Rules From April 2025: New Norms for ITC Distribution via Debit and Credit Notes Explained
Effective April 1, 2025, the Central Board of Indirect Taxes and Customs (CBIC) has mandated significant changes to the Input Service Distributor (ISD) mechanism...
LTCG Exemption on Property Sale: Is Investment in Two Houses Allowed in FY 2024–25?
As the deadline for filing Income Tax Returns (ITR) for Financial Year 2024–25 inches closer, taxpayers looking to offset long-term capital gains (LTCG) from...
The Harsh Reality Of Junior Advocates in India: Fees, Long Working Hours
In India, the legal profession is often glamorized through portrayals of high-profile lawyers arguing sensational cases. However, behind this façade lies a less spoken-about...
Understanding TDS on Legal Fees: Section 194J
Yes, Tax Deducted at Source (TDS) is applicable on legal fees in India under Section 194J of the Income Tax Act, 1961.This provision mandates...
GST Summons – Know Your Rights
Under the Goods and Services Tax (GST) regime in India, the authorities possess the power to summon individuals for inquiries related to tax matters....
RBI Mandates 8% Interest on Delayed Pension Payments by Banks to Government Pensioners
In a major relief to retired central and state government employees, the Reserve Bank of India (RBI) has mandated that pension-paying banks must compensate...