Supreme Court Clarifies ESIC Powers: Section 45A Cannot Be Used If Employer Cooperates
Supreme Court rules ESIC cannot invoke Section 45A when employers produce records and cooperate, directing disputes to adjudication under Section 75.
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Supreme Court rules ESIC cannot invoke Section 45A when employers produce records and cooperate, directing disputes to adjudication under Section 75.
Understand TDS on real estate brokerage under Section 194H. Learn when sellers must deduct TDS, applicable rates, compliance steps, and penalties for non-deduction.
GSTAT grants six-month leniency in GST appeal scrutiny, directing registries to flag only substantive defects during the initial rollout of the new GSTAT portal.
From AY 2026–27, pensioners earning up to ₹12 lakh pay zero tax under the new regime as Section 87A rebate is expanded and slabs are simplified.
ITAT rules that landlords need not issue separate rent receipts when co-tenants pay rent jointly, holding bank records sufficient proof and granting tax relief.