Explore how the University of Mumbai v. Union of India & Others ruling redefines GST boundaries, holding that statutory, non-commercial functions like university affiliation cannot be taxed without a valid taxable event, reinforcing constitutional limits under Article 265.
India's fractional ownership boom meets GST uncertainty - This article unpacks SM REIT taxation across each transaction layer, highlighting key risks, ITC reversal traps and unresolved legal grey areas demanding urgent CBIC clarity.
A Section 201 notice can expose gaps in your TDS compliance - ERPs record outcomes, not decisions. Discover why reconstructing "why" behind deductions is costly, and how capturing decision logic at payment time makes compliance provable, audit-ready and notice-proof.
No ITR filing for senior citizens - Form 125 under Income Tax Act 2025 makes it possible. Know the eligibility, new changes and important compliance rules.
Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.
Understand ESOP taxation in India with a clear breakdown of grant, vesting, exercise, and sale stages. Learn how tax deferral for DPIIT-recognized startups under Section 80-IAC reduces cash-flow burden and impacts employees compared to normal companies.
Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.
GSTAT appeal filing explained: Key lessons from Manobendra Ghoshal case on jurisdiction errors, 20% pre-deposit, timelines, and essential strategies taxpayers must follow before Tribunal proceedings.
Form 15G and Form 15H are self-declaration forms that can be submitted by individuals to their banks or financial institutions to request exemption from tax deduction at source (TDS) on interest income earned from fixed deposits, recurring deposits, and other investments.
Explore whether GST permits a single show-cause notice for multiple financial years, the evolving High Court rulings, and how this legal debate could reshape limitation, jurisdiction, and procedural discipline under India’s GST framework.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English