The article explains how incorrect ESOP valuation can trigger tax disputes, penalties, and audit issues, highlighting the importance of accurate FMV ...
The Tribunal held that enhancement of import value without properly rejecting transaction value and following sequential valuation methods is legally ...
The case addressed whether recorded purchases of ₹4.55 crore could still be treated as unexplained income. The Tribunal held that without evidence of off-book investments, section 69 has no ...
The enforcement of the Labour Codes aims to simplify labour regulation, but the article highlights risks of diluted worker protections and constitutional ...
Explains how FEMA empowers RBI to approve cross-border M&A while ensuring foreign exchange control, financial stability, and alignment with economic ...
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