Insights
Apex Court upholds the arrest provisions under Customs and GST with emphasis on the need for procedural rigor and fairness to exercise such powers
Key reforms introduced under the International Financial Services Centre Authority (Fund Management) Regulations, 2025
CBDT Issues Guidance on the application of Principal Purpose Test (PPT) under Tax Treaties
SC holds that loss on capital reduction is allowable -Capital reduction akin to extinguishment or relinquishment and thus results in transfer of shares