Overview of Section 138 of the Income Tax Act, 1961 The Income Tax Act, 1961,…

Introduction The Central Excise Act, 1944 stands as one of India’s fundamental taxation legislations, governing…

Introduction The Central Excise Act, 1944 (CEA) has been a cornerstone of India’s indirect taxation…

Introduction The concept of ‘manufacture’ under Indian tax laws has been a subject of extensive…

Introduction The Central Excise Act, 1944 (CEA) remains a crucial piece of legislation in India’s…

Introduction The concept of ‘manufacture’ under Indian tax laws has been a subject of extensive…

The Persistent Challenge of Wage Inequality Income inequalities have become a core socio-economic concern in…

Since the introduction of the Goods and Services Tax (GST) in India, the system of…

Why Income Tax Burdens Differ in India Introduction Income tax is a way the Indian…

Introduction The illicit trade of cigarettes poses a significant and multifaceted challenge for India, undermining…

Tax Invoice All registered persons other than the supplier of exempted goods or services or…

The Supreme Court’s Split Verdict in ACIT v. Shelf Drilling Ron Tappmeyer Ltd. Why It…

Introduction In the age of pervasive digitization, where personal data circulates across multiple platforms and…

Overview There is often ambiguity regarding the taxability of transactions involving the provision of corporate…

It is common knowledge that firms and individuals take cash loans from family members. The…

It is common knowledge that firms and individuals take cash loans from family members. The…

Introduction Tax evasion is a serious economic offense that disrupts the functioning of any nation’s…

Customs duty, as governed by the Customs Act, 1962 in India, is a pivotal indirect…