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No Higher TDS/TCS If PAN Becomes Operative Within Time | CBDT

No Higher TDS/TCS If PAN Becomes Operative Within Time | CBDT

Circular No. 9/2025, dated 21-07-2025 The Central Board of Direct Taxes (CBDT) has issued a partial modification to its earlier Circular No. 03/2023, dated 28th March 2023, which outlined the consequences of a Permanent Account Number (PAN) becoming inoperative under...
Capital Structure – Theories | Leverage Types | Dividends

Capital Structure – Theories | Leverage Types | Dividends

Capital structure refers to the mix of long-term sources of funds used by a company to finance its overall operations and growth. It typically includes equity shares, preference shares, debentures, long-term loans, and retained earnings. In simple terms, it shows how...
HC Strikes Down GST Notifications Curtailing Limitation Period

HC Strikes Down GST Notifications Curtailing Limitation Period

Case Details: Tata Play Ltd. vs. Union of India – [2025] 176 taxmann.com 357 (Madras) Judiciary and Counsel Details Mohammed Shaffiq, J. Joseph Prabakar, Karthik Sundaram, V. Srikanth, N. Sriprakash, Adithya Reddy, N. Murali, Mrs R. Hemalatha, B. Satish...