Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual's family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, "group" is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and "health insurance business" is defined. Changes effective 22 September 2025.
The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual's family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, "group" is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and "health insurance business" is defined. Changes effective 22 September 2025.
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