Summary: The CBIC issued Instruction No. 03/2025-GST on April 17, 2025, to address delays and inconsistent practices in processing GST registration applications. This replaces the earlier 2023 ...

ITAT Delhi held that addition under section 68 of the Income Tax Act by treating LTCG as bogus merely on the basis of assumption and conjecture is not sustainable in law since purchase and sale of ...

ITAT Hyderabad held that reopening of assessment u/s. 148 of the Income Tax Act is void-ab-initio since income escaped assessment doesn’t exceed Rs. 50 lakhs or more. Accordingly, assessment order ...

Towards the end of 2023, the Indian government took a daring initiated to reform the criminal justice process by proposing the Bhartiya Nagarik Suraksha Sanhita (BNSS), a new law to replace the ...

Section 45-IA (1) (b) of the Reserve Bank of India Act, 1934, empowers the RBI to lay down the Net Owned Fund (NOF) requirement as a precondition for obtaining or continuing to hold a Certificate of ...

Arbitrability of healthcare and medical tourism Conflicts in India A comparative study of US & EU Jurisdictions. Abstract: Paper focuses on arbitrability of medical disputes and m ...

1. Document Scrutiny: Applicants must upload prescribed documents (e.g., photo, business constitution, address proof). Officers must verify completeness, legibility, and authenticity, and cross-verify ...

The fault with India’s legal system has been its inefficiency, as well as inaccessibility that results from the delays and exorbitant costs, and lengthening pendency of cases: However, Artificial ...

Patna High Court held that reassessment proceedings under section 148A (b) of the Income Tax Act is justifiable since proceedings initiated within a three year period as per section 149 (1) of the ...

Private Limited Vs Union of India Through The Secretary (Karnataka High Court) Karnataka High Court addressed a petition filed by Toshiba Software (India) ...

NCLAT Delhi held that appeal against an order of NCLT initiating insolvency resolution process of personal guarantor lays to NCLAT. Thus, personal guarantor eligible to file an appeal u/s. 61 of IBC ...

With introduction of GST, the ministry of commerce introduced budgetary support for remainder period by granting refund of ...