Insights & Resources

Introduction The Apex Court, recently in   Manish Sisodia v. Central Bureau of Investigation [i] , denied bail to the former Deputy Chief...

The Base Erosion and Profit Shifting project, initiated by the OECD in 2013, aimed to combat tax avoidance strategies employed by...

Introduction The recent notice dated 14.11.2023 provides a comprehensive summary of important aspects concerning the reversal of input...

Introduction The Income Tax Appellate Tribunal ( ‘ITAT' ), Delhi Bench, recently rendered a significant decision in the case of DCIT v....

Introduction Recently, the Ministry of Corporate Affairs issued a notification [i] , amending the Companies (Prospectus and Allotment of...

Introduction Recently in the case of Sanjay Kumar Agarwal v. State Tax Officer & Anr . [i] , the Supreme Court of India ( ‘SC’ )...

Introduction The Goods and Services Tax ( ‘GST’ ) Amnesty Scheme for filing GST Appeals was notified [i]  by the Central Board of...

Introduction The case Bhisham Lal Verma v. State of Uttar Pradesh & Anr. [i] revolves around the maintainability of a second petition...

Introduction In the case of Rakesh Janghu v. Union of India [i] , the Hon’ble Punjab & Haryana High Court ( ‘the Court’ ) disposed of a...

Introduction On 27.10.2023, the Ministry of Corporate Affairs ( ‘MCA’ ) rolled out a notification [i] introducing significant amendments...

Introduction Recently in the case of IL&FS Ltd. v. HDFC Bank Ltd. & Anr. [i] ,  the Hon'ble Supreme Court ( 'the SC' ) guided how...

Introduction In this landmark decision, Indrakunwar v. State of Chhattisgarh [i] , the Supreme Court ( ‘SC’ ) allowed a criminal appeal...