14. In the light of the pleadings as referred above, what emerges is that an ex-parte order came to be passed against the ...

The Rajeev Bansal case highlights an ongoing evolution in India’s tax administration, especially in light of the pandemic-induced challenges and the introduction of the Finance Act, 2021. Several key ...

Summary: The Efficient Market Hypothesis (EMH) emerged from empirical studies suggesting that asset prices follow a random walk. Early studies by Bachelier, Working, Cowles, and Kendall showed no ...

Summary: Section 128A of the CGST Act, introduced via the Finance Act 2024, proposes a GST amnesty scheme to waive interest and penalties for taxpayers addressing tax disputes from July 1, 2017, to ...

1. Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 (“AIF Regulations”) have been amended and notified on November 18, 2024, with respect to maintaining pro-rata ...