Union Budget 2026: Direct & Indirect Tax – Key Changes Announced
Introduction The Union Budget 2026-27 introduces direct and indirect tax changes aimed at simplifying compliance, encouraging investment, and…
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FAQs: Incentive Schemes for Gems & Jewellery Exporters under Foreign Trade Policy (FTP) 2023
Introduction: The Foreign Trade Policy (FTP) offers several incentive schemes tailored for India’s Gems & Jewellery sector, including…
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E-Way Bill Master guide cum SOP
Introduction The E-Way Bill (EWB) mechanism under GST serves as a compliance tool to track the movement of…
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Detention of Jewellery Justified Due to Discrepancies in Official Records
Calcutta High Court Ruling –Dia Gold Jewels (P.) Ltd. vs. Principal Commissioner of Income-taxCitation: [2025] 173 taxmann.com 386…
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Standardized Guidelines for Processing of GST Registration Applications
🔰 Summary of CBIC Instruction No. 03/2025-GST dated 17th April 2025 Purpose of the Instruction: To standardize procedures…
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Taxation of Bogus Purchases under Section 69C of Income Tax
Judicial Trends and Compliance Strategies I. Understanding the Issue: What Constitutes a Bogus Purchase? In taxation, one recurring…
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Financial & Other Incentives for a Waste – Upcycling Startup
Summarizes financial and other supports to start-up in Gujarat Introduction A newly incorporated DPIIT-recognized startup in Gujarat focused…
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No GST on Assignment of GIDC Leasehold Rights: Gujarat High Court Clarifies
Brief analysis of the Gujarat High Court judgment dated 6 March 2025, in the case of Alfa Tools…
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Do You Really Need Mens Rea for a GST Penalty? The Law Says No.
🧾 Introduction: A Common Dilemma “Why am I being penalized when there was no intention to evade tax?”…
