Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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No tax deduction at source is required on specified payments made to eligible IFSC units where the payee falls within notified categories such as banking units, finance companies, finance units, fund management entities, broker dealers, investment advisers, custodians, credit rating agencies, investment bankers, debenture trustees, ITFS entities and FinTech entities, and the receipt is a notified item including interest, dividend, professional fees, advisory fees, distribution fees, commission, brokerage or insurance commission. The relief applies only if the payee remains a registered IFSC unit providing qualifying financial services, furnishes Form 1(N) for each opted tax year within the twenty consecutive tax years under section 147, and the payer receives the declaration and reports non-deducted payments in its TDS statement. The notification operates from 1 April 2026.
No tax deduction at source is required on specified payments made to eligible IFSC units where the payee falls within notified categories such as banking units, finance companies, finance units, fund management entities, broker dealers, investment advisers, custodians, credit rating agencies, investment bankers, debenture trustees, ITFS entities and FinTech entities, and the receipt is a notified item including interest, dividend, professional fees, advisory fees, distribution fees, commission, brokerage or insurance commission. The relief applies only if the payee remains a registered IFSC unit providing qualifying financial services, furnishes Form 1(N) for each opted tax year within the twenty consecutive tax years under section 147, and the payer receives the declaration and reports non-deducted payments in its TDS statement. The notification operates from 1 April 2026.
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