ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi : TDS on tips received by hotels

Introduction In the instant case of ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi,[1] the decision revolved around the applicability of Tax Deducted at Source (“TDS”) on tips received by a hotel. Facts of

FSSAI to frame regulations for product approval

By Meghana K. and J. Mandakini To overcome the recent setback from various courts relating to the advisory issued for product approval, the Food Safety and Standards Authority of India (“FSSAI”) is proposing to issue new