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The rise of digital technology has revolutionized the way we access and enjoy audio content. An Audio Streaming OTT Platform (Over-The-Top Platform) offers users seamless access to music, podcasts, audiobooks, and other audio media over the internet, bypassing traditional broadcasting methods. Unlike conventional radio or CD-based platforms, OTT services deliver content directly to users’ devices, allowing for on-demand streaming and personalized experiences. The convenience and flexibility offered by these platforms have made them increasingly popular among listeners across all age groups.

One of the key features of an Audio Streaming OTT Platform is its ability to provide a personalized listening experience. Using advanced algorithms and AI-driven recommendations, these platforms analyze user preferences, listening habits, and trending content to curate playlists tailored to individual tastes. Whether a user enjoys pop, classical music, or niche podcast genres, the platform ensures relevant and engaging content is readily available. Additionally, features such as offline…

To start the discussion, Conciliation is not an adjudicatory or judicial process where the conciliator hears the parties and decides a dispute. Instead, the parties themselves resolve their disputes through a mutually agreed settlement, the terms of which may be arrived at with the assistance of the conciliator. The role of the conciliator is to guide and assist the parties in reaching a compromise or settlement, make proposals for settlement, formulate or assist in formulating the terms of settlement, and, if necessary, reformulate those terms based on the parties’ observations. The conciliator must act with independence, impartiality, objectivity, justice, equity, fair play, fairness, and confidentiality while considering the rights and obligations of the parties, trade usages, and business practices between them. He must also take into account the wishes of the parties and the need for the speedy settlement of the dispute. The parties, in turn, must cooperate with the…

Section 2(68) of CGST defines 'job work' to mean any treatment or process undertaken by a person on goods belonging to another registered person, and the expression 'job worker' shall be construed accordingly. In terms of the definition, any treatment or process done on goods belonging to another person is job work where the applicant is not just doing something on the critical components. As per Circular No. 38/12/2018, dated 26-3-2018, issued by CBEC, it is clarified that, in addition to the goods received from the principal, the job worker can use his goods for providing the services of job work.

In the case of Job work, the services are performed on physical inputs owned by units other than the units providing the services. They are characterised as outsourced operations of a manufacturing process or a complete outsourced manufacturing process. Under job work services, the output is not owned…

If a person sells merely leaves or fruits of the trees or even branches of the trees, it would be difficult (subject to the special exemption under section 4(3) (viii) of the Indian Income-tax Act, 1922) to hold that the realisation is not of the nature of income. Where the trunks are cut so that the stumps remain intact and capable of regeneration, receipts from the sale of the trunks would be in the nature of income. It is true that the tree is a part of the land. But by selling a part of the trunk, the assessee does not necessarily realize a part of his capital. It need not be considered whether in case there is a sale of the trees with the roots so that there is no possibility of regeneration; it may be said that the realization is in the nature of capital. Do you think…