The U.S. government has issued final regulations significantly limiting the situations where a corporation will be liable for the 1% corporate ...

Tax brackets will shift upward for 2026, meaning more income will be taxed at lower rates before hitting higher tiers. The ...

The IRS and Treasury have issued final regulations (TD 10037) that eliminate stock repurchase excise tax exposure for M&A transactions, ...

The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Budget for 2025 on 26 November 2025. It is unusual for the UK’s Budget to be held ...

Explains why denial of an SPL-02 waiver under Para 4(4) is incorrect when interest and penalty stem from a Section 73 adjudication. Clarifies that such cases rightly qualify for Section 128A ...

The High Court held that the petitioner must pursue the appellate remedy under Section 112 of the CGST Act, declining to ...

On November 20, 2025, ZIM announced a dividend payment of $0.31 per ordinary share (approximately $37 million), to be paid to holders of ordinary shares as of December 1, 2025. Payment of the Dividend ...

The ITAT held that rejection of Section 80G registration without specific reasons is unsustainable and directed a fresh, reasoned consideration by the ...

The United States spends less on child care than almost any other developed nation, leaving parents to foot most of the cost, ...

ITAT Delhi remanded the case to verify whether imports made using a firm’s PAN were recorded in the company’s books. CIT(A) deletion was quashed as factual examination was ...

Discharge was denied where a complaint and verification report indicated an alleged ₹1,000 bribe demand. The High Court confirmed that prima facie material suffices for framing charges. The case was ...

Lloyd Doggett of Texas, have introduced the HSA Consumer Protection Act to tighten rules on Health Savings Accounts ・The bill ...