Introduction
As India strives to balance economic growth with environmental sustainability, green business credits have emerged as a crucial tool to encourage eco-friendly practices. In...
Introduction
The Indian startup ecosystem has been flourishing, with entrepreneurs across the country innovating in various sectors. As these startups navigate their growth journey, many...
The Direct Tax Vivad se Vishwas Bill, 2020 (the scheme), tabled in Parliament on February 5, 2020, proposes an amnesty scheme for litigation pending...
According to the Finance Minister, at present there are as many as 4,83,000 direct tax cases pending in various appellate forums i.e. Commissioner (Appeals),...
No Opportunity of Cross-Examination under Income Tax Litigations
In law, cross-examination is the interrogation of a witness called by one’s opponent. Section 138 of the...
Authority for Advance Ruling (AAR Tamilnadu) pronounced in case of M/s. Sanghvi Movers Ltd. that full ITC cannot be availed by registered branch office for...