Clubbing of income from gifted property failed where the claim surfaced after reassessment limitation, sustaining capital-gains assessment in spouse's...
Employee stock-option discount qualifies as revenue expenditure, while royalty and service comparables require reliable functional and transactional b...
Special insurance income computation preserves statutory deductions while limiting transfer-pricing, withholding and disallowance adjustments for gene...
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
