• August 19, 2025

Publish Date : Thursday, August 14, 2025 source

• August 18, 2025

CA. Aman Garg & Anshi Bhatia – [2025] 177 taxmann.com 454 (Article) Rise of Cross-Border Technical and Consultancy Services In today’s digitalized and service-driven global economy, the cross-border provision of technical, consultancy, and managerial services has become a major driver of international value creation. These services are often delivered seamlessly through digital platforms or remote […]

• August 17, 2025

PR No. 48/2025; dated: 12.08.2025 1. SEBI Publishes Annual Report for FY 2024-25 The Securities and Exchange Board of India (SEBI) has officially released its Annual Report for the financial year 2024-25. This statutory report is a key regulatory disclosure mandated under the SEBI Act, 1992. It serves as an important source of information for […]

• August 15, 2025

D.C. Agrawal – [2025] 177 taxmann.com 383 (Article) 1. Introduction to Mutual Agreement Procedure (MAP) The Mutual Agreement Procedure (MAP) is a dispute resolution mechanism embedded in tax treaties, particularly under Article 25 of the OECD Model Tax Convention. It is designed to address cases where taxation is not in accordance with treaty provisions, often […]

• August 14, 2025

Case Details: Bharat Aluminium Company Ltd. vs. State of Chhattisgarh - [2025] 177 taxmann.com 108 (Chhattisgarh) Judiciary and Counsel Details SANJAY K. AGRAWAL, J. Bharat Raichandani, Arjyadeep Roy and K. Rohan, Advs. for the Petitioner.  Rahul Tamaskar, Govt. Adv. for the Respondent. Fact of the Case The petitioner, an exporter of aluminium products, filed an application claiming refund of input […]

• August 13, 2025

Circular No. SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/113, Dated: 07.08.2025 SEBI Introduces Joint Annual Inspections for MIIs The Securities and Exchange Board of India (SEBI) has issued a directive requiring all Market Infrastructure Institutions (MIIs) — including Stock Exchanges, Depositories, and Clearing Corporations — to conduct joint annual inspections of brokers and Depository Participants (DPs). This initiative replaces the practice […]

• August 12, 2025

Consultation Paper Dated 08.08.2025 1. SEBI Seeks Public Comments on FPI Reforms The Securities and Exchange Board of India (SEBI) has released a Consultation Paper inviting public feedback on proposals aimed at facilitating greater participation of resident Indians in Foreign Portfolio Investors (FPIs). The initiative seeks to broaden investment opportunities and strengthen India’s engagement with […]

• August 11, 2025

1. Overview of Global Financial Insights Weekly Feature Global Financial Insights is a weekly update available to Accounts and Audit Module subscribers of Taxmann.com. It delivers the latest developments in financial reporting and auditing practices from around the world, helping professionals stay informed of emerging trends and regulatory changes. This week’s edition covers key updates […]

• August 10, 2025

Case Details: Rajesh Mittal vs. State of Haryana - [2025] 177 taxmann.com 9 (Punjab & Haryana) Judiciary and Counsel Details Mrs. Lisa Gill and Mrs. Sudeepti Sharma, JJ. Sardavinder Goyal and Rajiv Malhotra, Advs. for the Petitioner. Mrs. Mamta Singla Talwar, DAG, Saurabh Kapoor, Addl. AG and Sourabh Goel, Adv. for the Respondent. Fact of the Case The petitioners, in a matter placed […]