Insights
Supreme Court settles the law: Omission of Rule 96(10) without a saving clause extinguishes all pending proceedings
Bhima Enterprises vs. Principal Chief Commissioner of GST & Central Excise [W.P. (MD) No. 9040 of 2024 dated 05.08.2026]
Uniformity in Dividend Exemption for Unit Holders of Business Trusts, Enhanced Surcharge Rates for certain SPVs and other amendments proposed by Taxation & Other Laws (Amendment) Bill, 2026
Mumbai ITAT holds fair value of ESOP shares to be cost under section 49(2AA) despite ESOP perquisite being non-taxable in India under India-UK DTAA