As mentioned in the clause 121 of the finance bill, 2025 the amendment is proposed in sub-section (2) of Section 34 of the ...
Per Ind AS 115, “Revenue from Contracts with Customers”, the revenue recognition process is structured into the following ...
Inorganic growth refers to the expansion of a business through external activities such as mergers and acquisitions (M&A).
– Information Technology Act, 2000: This act, along with the Information Technology (Reasonable Security Practices and ...
The Finance Bill, 2025, has raised the rebate limit under Section 87A to ₹12 lakh under the New Tax Regime. However, a ...
Held that, no provision of the CGST Act renders the Petitioner ineligible from applying for fresh a GST registration after cancellation. The Circular was binding on the Petitioner. Hence, the ...
Aggrieved by the judgment of income tax appellate tribunal, assessee move to high court with this Appeal under Section 260A of the Income Tax Act, 1961 ...
National Company Law Tribunal (NCLT) in Delhi has dismissed an application filed by Anil Syal, seeking discharge under ...
Krishna: Indeed, Parth! Sometimes, these legislative amendments benefit the taxpayers, and at other times, they do not. However, when interpreting tax laws, courts must not merely rely on the wording ...
Corresponding amendments have been made by the Finance (No.2) Act, 2024 in the provisions under the second regime whereby, ...
It is definitely in the fitness of things that, while taking a very pragmatic approach, the Orissa High Court, in a most learned, laudable, landmark, logical, and latest judgment titled Manoj Kumar ...
1. Learned counsels for parties are ad-idem that the challenge which is raised to the Show Cause Notice [ „SCN‟] in this writ petition would be governed by the decision rendered in DLF Home Developers ...