Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post an Article
Post a New Article
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Articles

Filter by Law
Filter by Law
View Top Authors
Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
From To
Category :
Sort By:
Relevance Date
Showing Results for : Reset Filters
Like 0 Bookmark
Anti-dumping duty protects domestic industry by imposing tariffs on imports sold below normal value after investigation.
Anti-dumping duty imposes a tariff on imports sold below normal value to protect domestic producers. The process requires a complaint alleging dumping and injury, a preliminary phase that may impose provisional duties, and a full investigation calculating normal value, export price, and dumping margin. Authorities must find dumping, material injury, and causation before imposing duties, which are time-limited and subject to sunset review to assess extension, modification, or termination. (AI Summary)
Author
Date 23 May 2025
Like 0 Bookmark
Sustainability integration: align environmental protection, social equity and green economic practices to preserve resources for future generations.
Sustainability requires integrating environmental, social and economic pillars so present needs are met without compromising future generations. Environmentally, priorities include transitioning to renewable energy, improving energy efficiency, conserving biodiversity, reforestation and reducing waste through recycling, composting and circular economy measures. Socially, ensuring equitable access to water, food, education and healthcare, addressing poverty and promoting public health and education are essential. Economically, green technologies, sustainable and regenerative agriculture, corporate transparency and responsible supply chains are presented as means to achieve growth that does not deplete resources, reinforced by individual actions and multilevel collaboration. (AI Summary)
Author
Date 23 May 2025
Like 0 Bookmark
Trade liberalization risks may justify cautious non participation in regional pacts when domestic sectors face competitive threats.
India declined RCEP because tariff liberalization threatened to worsen trade deficits and harm domestic manufacturers and farmers; negotiators identified inadequate safeguards, weak rules of origin, and limited services liberalization as key structural deficiencies, while strategic considerations and a self-reliance policy favored bilateral engagements and capacity building, with the pact leaving open future accession. (AI Summary)
Author
Date 23 May 2025
Like 0 Bookmark
Artificial intelligence in legal and tax practice streamlines research, improves compliance, and augments professional judgement.
Artificial intelligence augments legal and tax practice by accelerating review of legislation, case law, and notifications, improving compliance and due diligence, reducing human error, and delivering real time regulatory updates. Customizable AI tailors outputs to industry and jurisdictional needs, offering practical mitigation approaches while preserving professional judgment for strategy and client advice. (AI Summary)
Author
Date 23 May 2025
Like 0 Bookmark
Curtailing unnecessary imports to protect and empower MSMEs, paired with incentives and market reforms for domestic manufacturing.
The article urges a coordinated approach to Curtail Unnecessary Imports that displace MSMEs by expanding restricted import lists, strengthening country-of-origin labeling and product standards, and using anti-dumping and customs surveillance against substandard entries; concurrently it calls for widening production-linked incentives, technology and design support, affordable credit, cluster development, dedicated market channels for MSMEs, and consumer awareness measures including a voluntary Swadeshi Seal to sustain domestic substitution and manufacturing resilience. (AI Summary)
Author
Date 23 May 2025
Like 0 Bookmark
GST on gold governs taxation, input tax credit eligibility, and e-way bill obligations for high-value movements.
GST at 3% applies to physical gold in various forms and to gold articles under specified HSN codes; customs duty reductions announced in the budget lowered basic duty and cesses on imported gold. Taxable value for jewellery is the value of gold by weight plus making charges, with GST levied on the total. Registered jewellers can claim input tax credit on raw materials and job-work charges, including reverse-charge taxes paid for supplies from unregistered job workers. Movements of gold above the consignment-value threshold require e-way bill generation, subject to statutory exemptions for customs-related transport. (AI Summary)
Date 22 May 2025
Like 0 Bookmark
Revival of struck-off companies requires restoration under Section 252 with Registrar's proper application and tribunal procedure.
Restoration of a struck-off company follows Section 252: aggrieved persons may appeal to the Tribunal, which can order restoration when strike-off is unjustified; the Registrar may, if satisfied that strike-off occurred inadvertently or due to incorrect information, file for restoration within the statutory period. The Tribunal must hear the Registrar, the company and other persons concerned, and upon a Tribunal order the Registrar restores the company's name and issues a fresh certificate of incorporation. (AI Summary)
Date 22 May 2025
Like 0 Bookmark
Limitation in GST appeals: appeals filed after maximum condonation period cannot be entertained without exceptional jurisdictional grounds.
Appellate authority lacks power to condone delay beyond the statutory outer limit; appeals filed after the prescribed limitation and the additional one-month condonation period are time-barred unless the appellant shows a jurisdictional defect or breach of natural justice in the impugned order, and writ jurisdiction ordinarily cannot substitute for the foreclosed statutory remedy. (AI Summary)
Author
Date 22 May 2025
Replies 1 Reply
Like 0 Bookmark
Single use plastic ban enforcement hampered by municipal capacity gaps; coordinated public outreach and infrastructure improve compliance.
Single Use Plastics (SUP) bans are undermined by municipalities' limited enforcement capacity, resource deficits, uneven implementation of central and state rules, political and commercial resistance, inadequate availability of affordable alternatives, weak waste management infrastructure, and legal ambiguities in defining banned items; coordinated measures-public engagement, dedicated enforcement teams, subsidies or promotion of alternatives, recycling investments, and robust extended producer responsibility-can improve municipal effectiveness, as shown by Visakhapatnam's comprehensive approach. (AI Summary)
Author
Date 22 May 2025
Like 0 Bookmark
Logging regulation loophole threatens ancient forests; global calls for immediate legal protections and permanent logging ban.
The document identifies a regulatory gap permitting sustainable logging within parts of Tasmania's World Heritage Area and other old growth sites, facilitating clear cutting that threatens biodiversity and carbon sink functions. It outlines advocacy for immediate statutory and administrative reforms to prohibit extractive logging in high value conservation zones, strengthen enforcement, and integrate Indigenous stewardship, alongside a policy shift toward conservation based economic alternatives such as eco tourism and restoration employment. (AI Summary)
Author
Date 22 May 2025
Like 0 Bookmark
Gas cylinder standards define design and testing requirements for seamless steel cylinders and large-capacity transport tubes.
ISO 9809 governs refillable seamless steel cylinders up to 150 litres with three parts based on steel treatment, prescribing material, manufacturing, design criteria and tests including hydrostatic, burst, tensile, impact and ultrasonic, plus marking and inspection. ISO 11120 covers large seamless steel tubes between 150 and 3000 litres for bulk transport, specifying quenched and tempered high strength materials, thick wall design methodology, non destructive testing and tests such as hydrostatic, burst, ultrasonic and radiographic, together with tolerances and marking requirements. (AI Summary)
Author
Date 22 May 2025
Like 0 Bookmark
Industry-specific sustainability disclosure standards improve investor-focused reporting and integration into annual and sustainability reports for material ESG information.
SASB provides industry-specific disclosure standards for reporting financially material ESG information, maintained now under the ISSB/IFRS Foundation. The standards cover 77 industries across 11 sectors and target investors, issuers and asset managers by specifying quantitative metrics and qualitative management discussion. Disclosures are intended for integration into annual filings, sustainability or integrated reports, emphasizing year-over-year performance, benchmarking and decision-useful comparability while aligning with other global ESG frameworks. (AI Summary)
Author
Date 22 May 2025
Like 0 Bookmark
Gas cylinder safety compliance: ensure regulatory approvals, periodic testing, safe storage, and licensed transport to manage industrial risks.
Core requirements focus on design, approval, marking, and periodic testing of cylinders by authorised stations; storage and handling protocols including segregation, ventilation, signage, valve protection, gas specific regulators and PPE; transportation obligations requiring trained licensed transporters, hazard labeling, transport emergency cards, MSDS and valid test certificates; and organisational duties covering training, recordkeeping, licensing, incident reporting, and implementation of gas specific engineering controls. (AI Summary)
Author
Date 22 May 2025
Like 0 Bookmark
Gas cylinder regulation ensures compliant design, testing, storage, transport and training obligations to manage hazardous gas risks effectively.
Gas cylinders must meet approved design and material specifications, bear authorized testing markings and certifications, and undergo periodic hydrostatic and non destructive testing. Storage and handling require segregation by hazard class and fill status, ventilation, leak detection, appropriate signage and engineered controls for toxic, flammable and corrosive gases. Transport requires valve protection, approved conveyances and documentation. Employers must implement training, SOPs, emergency response, PPE and maintain inventory, inspection, maintenance and incident records; licences are required for filling, extended storage and testing stations. (AI Summary)
Author
Date 22 May 2025
Like 0 Bookmark
80G5 registration enables donors to claim tax deductions and strengthens NGO credibility and fundraising prospects.
Eligibility and legal effect of 80G5 Registration permit donors to claim tax deductions for donations to registered NGOs and provide a valid donation receipt bearing the registration number. Registration enhances donor confidence and CSR access, requires prior 12A registration, regular accounts and audits, and prohibition on using income or assets for non charitable purposes. Applications proceed by Form 10A (new) or Form 10AB (renewal/modification) with PAN, registration certificate, constitutive documents, audited statements, activity reports, and the 12A certificate. (AI Summary)
Author
Date 21 May 2025
Like 0 Bookmark
Post-award interest mandatory: statutory rate applies where arbitral awards are silent and arbitrator retains only rate discretion.
Grant of post-award interest operates as a statutory mechanism when an arbitral award is silent on interest after the award date. Clause (a) authorizes the tribunal to award pre-award interest subject to party agreement; clause (b) supplies a statutory default post-award rate where the award does not direct otherwise. The tribunal may lawfully award post-award interest on principal or principal plus pre-award interest and must exercise that discretion reasonably; if it does not, executing courts may apply the statutory post-award rate to sums awarded. (AI Summary)
Date 21 May 2025
Like 0 Bookmark
Irradiation compliance: documentation errors can trigger destruction or re-export of perishables under U.S. import rules.
Irradiation certification and accurate PPQ Form 203 completion are preconditions for U.S. mango import release; documentary discrepancies permit detention and, if unresolved, mandate destruction or re export at the importer's expense, turning certification errors into immediate enforcement actions for perishables. (AI Summary)
Date 21 May 2025
Like 0 Bookmark
Financially material ESG disclosure: SASB standards guide industry-specific reporting integrated into mainstream financial reports.
SASB provides industry-specific standards to identify and disclose financially material ESG information for investors, organised across five sustainability dimensions, with prescribed metrics and management discussion designed for integration into annual, sustainability or integrated reports. Now maintained by the ISSB under the IFRS Foundation, SASB aims to align disclosures with investor needs, improve materiality focus and enable interoperability with frameworks like TCFD, GRI, CDP and IFRS S1/S2. (AI Summary)
Author
Date 21 May 2025
Like 0 Bookmark
ESG Rating guides investor and stakeholder assessment of corporate environmental, social, and governance risk and management.
ESG Rating is a composite score assessing Environmental, Social and Governance performance: environmental impacts and climate policies; social practices including labor, human rights and diversity; and governance matters such as board composition, executive pay, transparency and anti corruption. Independent agencies use proprietary methodologies to analyse disclosures, media and controversies to rate exposure to ESG risks and management quality. Ratings guide investors, companies, consumers and public actors. Improving scores requires measurable targets, transparent disclosures, third party audits, stakeholder engagement and strong governance; violations, poor practices or nondisclosure harm ratings. (AI Summary)
Author
Date 21 May 2025
Like 0 Bookmark
Energy efficiency labeling guides appliance compliance and consumer choice under mandatory and voluntary BEE schemes for reduced energy use.
The BEE Star Rating is an Indian energy efficiency labelling programme that rates appliances from one to five stars and sets mandatory labelling requirements for specified categories while allowing voluntary labelling for others; labels must show star rating, annual energy consumption (kWh), appliance and brand details, BEE logo and license number, and often a QR code to enable consumer comparison, verification, incentives eligibility, and supplier compliance. (AI Summary)
Author
Date 21 May 2025