Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the CGST Act, confirming it as ...
J&K HC rules CGST/SGST officer cross-empowerment under Section 6 is automatic, enabling intelligence-based enforcement regardless of taxpayer assignment for ...
Section 194T, effective April 2025, mandates a 10% TDS on firms' payments (salary, interest, etc.) to partners exceeding ₹20,000 annually. New rules create compliance and non-resident ...
Victimology focuses on victim rights and rehabilitation under CrPC/BNSS and NALSA. It leverages AI and digital platforms for support, compensation (CVCF), and restorative ...
Tribunal held that Netflix India is a limited-risk distributor providing access support services, not a content or technology entrepreneur. Since no copyright or technical licence existed, the ...
ITAT Chandigarh ruled that additional income offered by a taxpayer during a survey, derived from business-related discrepancies like excess cash or stock, must be taxed at normal business rates. The ...
Explore how India's legal system is shifting its focus from only punishing offenders to supporting victims through victimology, compensation schemes (BNSS, NALSA), and restorative ...