HomeColumns

Columns

Keep exploring

Attachment & Freeze of Bank accounts + Cash Seizure, Including When Handed Over To Income Tax – How To Defend?

IntroductionAttachment and freezing of bank accounts, along with seizure of cash, are among the...

MCA Likely To Roll Out New Audit Framework

The Ministry of Corporate Affairs is expected to roll out a new audit regime...

NAAAR Amended But Not Born— Curious Case Of S. 101A (1A)

The concept of a National Appellate Authority for Advance Ruling (NAAAR) was introduced to...

Can You Pay Rent to Your Father and Claim HRA? Rule Changes from April 2026 

House Rent Allowance (HRA) continues to be one of the most widely used tax-saving...

ITC Demands Based on GSTR-2A & GSTR-3B Mismatch Under Scrutiny: Case Laws That Limits on Departmental Action

In recent times, taxpayers across India have increasingly faced substantial tax demands arising solely...

Supreme Court Clarifies GBI Not Part of Tariff; Opens Fresh GST Debate for Power Sector

The Supreme Court in the case of Southern Power Distribution Company Of Andhra Pradesh...

Principles of Natural Justice Under GST Law

The Principles of Natural Justice form the bedrock of fair adjudication in taxation laws,...

March 31, 2026 Set as Final Date for Passing Orders U/S 74 for FY 2019–20

Tax authorities have set March 31, 2026 as the last date for passing orders...

GST Action Plan for Year-End and Beginning of New FY 2026–27

Goods and Services Tax (GST) compliance requires continuous monitoring, especially at the end and...

Reverse Charge Mechanism under GST

India’s Goods and Services Tax (GST) regime, introduced in 2017, brought a unified and...

Finance Bill 2026 Clarifies 12% Surcharge on Promoters’ Buyback Gains

The government has issued a clarification regarding a key amendment introduced through the Finance...

Centre Tightens Digital Oversight: New Rules Target Deepfakes, AI Content and Platform Accountability

The Union Government has reinforced its regulatory framework to tackle the growing risks posed...

Latest articles

Gifts And Incentives To Doctors: Stronger Checks Needed On Unethical Pharma Marketing: Supreme Court

The Supreme Court has directed the Centre to constitute a committee within two weeks...

Criminal Breach Of Trust Can’t Be Proved Without Evidence Of Entrustment And Dishonest Intent: Supreme Court

The Supreme Court has restored the acquittal of a former Telephone Department cashier accused...

Investors Not Named in Trust Deed: Supreme Court Rejects CBDT Appeal Against Tax Relief 

The Supreme Court has dismissed the Central Board of Direct Taxes’ (CBDT) challenge to...

India’s $112 Billion Trade Gap With China Exposes Manufacturing Dependence

India’s success in reducing toy imports has shown how targeted customs duties and quality...