Upholding the 2021 amendments to Gujarat Secondary and Higher Secondary Education Act which allowed the State to make rules ...

Finance Bill 2025 proposes amendments to Sections 72A and 72AA of the Income Tax Act, aligning the provisions for carry forward and set-off of accumulated losses and unabsorbed depreciation in cases ...

This amendment will take effect from the 1st day of April, 2026 and shall accordingly, apply in relation to the assessment year 2026-27 and subsequent assessment years. Clause 3 of the Bill seeks to ...

Finance Minister Nirmala Sitharaman has brought big cheer for middle class taxpayers - it’s a bonanza like never b ...

T he Finance Minister has clarified that Unit Linked Insurance Plans (ULIPs) on whom clause (10D) of section 10 does not apply is a capital asset. Accordingly any profit and gains ...

The amendment is significant given that, according to data from the Sebi, more than 1,400 AIFs in the country had raised a cumulative ₹5 trillion as of September 2024.

Observed annually on January 16 as National Startup Day, the initiative has led to the recognition of 1.59 lakh startups by the Department for Promotion of Industry and Internal Trade (DPIIT) as of ...

The Gujarat High Court recently dismissed a batch of petitions challenging a 2021 amendment to the Gujarat Secondary & Higher Secondary Education Act that a ...

An additional round of sizeable cost reductions between 2030 and 2050 could drive production expenses as low as USD 1.5 per kg. Growing Global Demand and Investment Soaring demand for clean energy is ...

The term Web Client Runtime Security (WCRS) was coined by the authors to highlight the security or possible malicious ...

More than 20 states have sued the Trump administration, saying it has disregarded over 125 years of legal precedent which has guaranteed that a person born in the U.S. is automatically a citizen.

And such is the case with the 14th Amendment, especially Section 1.