India: Tax Authorities

Today, businesses are facing stricter provisions regarding VAT reporting. Audits need to be faster, and remote teams demand better collaboration. Beyond all this, businesses feel the growing pressure to keep their financial records organized throughout the year. Therefore, desktop-based models that have worked for so long are feeling slow and limited.

The petitioner invited an e-tender for the construction of 100 family quarters (Type II, III, and IV), including internal water supply, sanitary installations, and electrical works for the ITBP...

India’s civil aviation sector has, over the course of the past several months, found itself at the confluence of a geopolitical shock, a structural tax anomaly, and the most severe operational cost crisis its airlines...

The Bombay High Court has ruled that GST is not applicable on corporate guarantees issued without consideration. This landmark decision addresses a critical question for businesses...

The CESTAT Chennai examined whether converting waste PET bottles into PET flakes constitutes 'manufacture' under the Central Excise Act, 1944. The case involved a process of sorting, crushing, washing, and drying used bottles into flakes, raising questions about whether this transformation creates a new product or merely changes the physical form of existing PET material.

GSTN portal has made the ‘pre-deposit' field in the appeals module editable, thereby allowing taxpayers to modify the pre-deposit percentage as applicable to their specific case and pay the required amount while filing appeal before the first Appellate Authority.

India's wealthiest families spend decades constructing empires of equity, real estate, and operating businesses. Yet many reach the point of succession without a valid Will. In such cases, statutory succession rules apply, with the state administering the distribution of assets according to prescribed criteria—such as religious law, familial relationship, and fixed shares, rather than individual intent, commercial considerations, or legacy planning.

The Central Board of Direct Taxes (CBDT) has issued a notification dated 31 March 2026 (Notification), providing a significant clarification on the non-applicability of General Anti-Avoidance Rules (GAAR) with respect to income arising from the transfer of an investment that was made prior to 1 April 2017. This development seeks to resolve the ambiguity that arose pursuant to the judgment of the Hon’ble Supreme Court (SC) in the case of Tiger Global International II Holdings.

In an era where governments frequently recalibrate economic policies to balance growth and fiscal stability, the Supreme Court of India in State of Maharashtra v. Reliance Industries Ltd. & Ors. (2026)...