Chhattisgarh High Court rules on Aarti Sponge & Power Ltd. vs. ACIT-2(1), addressing the 20% pre-deposit requirement for stay of tax demand under CBDT circulars.
Application of Ind AS 115’s 5-step model to revenue recognition in India’s renewable energy sector, covering PPAs, incentives, penalties, and credit risk assessment.
This article aims to provide a comprehensive overview of data privacy and cybersecurity, highlighting key issues, best practices, and emerging trends, with a focus on the Indian corporate sector.
The 2025 Finance Bill amends Section 34(2) of the CGST Act, requiring ITC reversal for credit note claims, increasing compliance for suppliers under GST.
Updating circle rates to match market value can reduce tax evasion, black money, and cash transactions in real estate, ensuring transparency and fair taxation.
Assessee being a subsidiary of M/s. Rajasthan State Mines and Minerals Ltd. (RSMML) (a Government of Rajasthan Undertaking). It engaged in business of carrying out lignite mining activities at Kapurdi Mines from October, 2011.
This article explores the importance of maritime governance, the key principles and challenges, and the role of international law in ensuring the sustainable use of the seas.
This article explores the concept of inorganic growth, highlighting its advantages and comparing it to organic growth, which is driven by internal factors as well as the growing trends in global M&A activity, examines the role of acquisitions as a growth strategy, outlining the objectives and processes involved in successful acquisitions.
In the recent judgment Hon’ble Madras HC allowed writ petition to claim refund under the category of Excess payment on tax which was paid by the petitioner on holographic stickers affixed on beer bottles
NCLT Delhi rejects bankrupt’s discharge plea under IBC 138(1), stating only the Bankruptcy Trustee can file. Decision highlights process concerns.
