Understand India’s SPAC taxation complexities, from capital gains and PE issues to tax arbitrage. Explore tax-efficient alternatives like GDRs and direct foreign listings, offering streamlined paths for Indian companies navigating global capital markets.
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules, 2017 without granting pre-decisional hearing and without providing independent or cogent reason in the order is not justifiable.
Understand the legal framework for Authorised Representatives (ARs) before GSTAT, including eligibility, disqualifications, appearance rules, and procedures for AR changes.
Patna HC invalidates GST demand due to mandatory witness absence during inspection and confirmed tampering of seizure documents by a tax officer.
Andhra Pradesh High Court rules Show Cause Notices lacking a Document Identification Number (DIN) are invalid, citing CBIC circulars and Supreme Court precedents.
ITAT Pune held that entire cash deposits into the bank account cannot be treated as income, only profit element embedded in the same should be brought to tax. Thus, addition adopting 8% profit rate confirmed. Appeal of assessee is partly allowed.
Understand Demat account opening for private companies in India. Learn about the mandatory process, essential steps, and required documents for compliance and digital security management.
ITAT Mumbai held that proceedings u/s. 153A of the Income Tax Act is bad in law since case falls within parameters of rule 112F r.w. third proviso to section 153A, however, no certificate was issued by investigating officer even when cash was found during election period.
Supreme Court quashes rape charges, stating consensual relationships ending poorly are not rape. Emphasizes misuse of law and lack of false promise.
View the Company Secretaries Examination timetable for December 2025, including Executive & Professional Programme subjects and key dates.
