he Government has authorized the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, to function as the National Appellate Authority for matters relating to conflicting Advance Rulings under GST law. This move is expected to bring greater uniformity, consistency, and legal certainty in the interpretation of GST provisions across different States and Union Territories.

Buyback taxation has completely changed in 2026. Retail investors may still pay 12.5% LTCG but promoter shareholders now face special additional tax under section 69(2)(b) of new Act. Team Prime Accountants breaks it down for you.

Let's assume that there's a business family, where the initial two or three generations took significant amount of time to build something valuable, could be a flourishing business, a property portfolio or a corpus of investments. They have a Will, perhaps even a relatively recent one, that is also blessed by their chartered accountant or lawyer. Their banker also does not have any concerns and things seem to be in control. Then something unexpected happens, could be a death

Every year, thousands of Indian families discover the hard way that the single most document that they trusted most for their succession planning, i.e. their carefully drafted Will, was indeed not enough at the time of need. This hard fact emerges when post humous, the properties are frozen for years, bank accounts become inaccessible, the children fight in courts and businesses collapse in the absence of decisive leadership. And through all of it, the wealth that took a life

The New Income-tax Rules, 2026 introduce a significantly modernised Safe Harbour framework under Indian Transfer Pricing, through introduction of range of Rules - from Rule 86 to Rule 102, replacing the earlier Rules. This article provides a detailed analysis of the new legislative structure, eligibility criteria, prescribed margins and admin procedure, thereby enabling practitioners, corporates and multinationals to have access to detailed analysis of the applicability and i

GSTN issues Advisory on Difficulties Faced in Filing Appeals Where Adjudication Order Reflects “NIL” Demand, Despite Ongoing Tax Dispute, Due to Prior Voluntary Payment of Taxes.