Main Features of the Four Labour Codes
Main Features of the Four Labour Codes India has consolidated 29 central labour laws into 4 Labour Codes to simplify compliance, improve ease of doing business, and enhance worker protection.The four Codes are:
DTAA Rate vs. Section 206AA – Whether 206AA Overrides a Treaty Rate When Non-Resident Has No PAN
DTAA Rate vs. Section 206AA – Whether 206AA Overrides a Treaty Rate When Non-Resident Has No PAN ?(Delhi High Court: CIT (Intl. Tax)-1 v. Air India Ltd., [2023] 456 ITR 117)** Core Issue: Whether in the case of a non...
Scope of Total Income [Section 5]
Scope of Total Income [Section 5]The Scope of Total Income is defined by the residential status of a taxpayer. Based on whether an individual or entity is a resident, RNOR, or non-resident, different types of income will be include...
Validity of Reassessment Notices under Section 148: Whether Jurisdiction Lies with JAO or FAO?
Validity of Reassessment Notices under Section 148: Whether Jurisdiction Lies with JAO or FAO?Delhi High Court Judgment:-Inder Dev Gupta & Others v. ACIT, Central Circle-2, Delhi-Judgment dated 21 November 2025, Delhi ...
Penalty for Non-Disclosure of Foreign Assets
Penalty for Non-Disclosure of Foreign Assets: Whether Technical Non-Compliance Warrants Penal Consequences?The Hon’ble Bombay High Court in Pr. Commissioner of Income Tax (Central)-3 v. Shrem Alloys Pvt. Ltd., Income Tax Appeal ...