DGFT amended Para 2.91 of the Handbook of Procedures, 2023 to allow exporters to obtain Certificates of Origin under India-UK CETA through self-declaration. The amendment also retains the existing authorised agency certification mechanism.
Provisional list of audit firms of listed companies yet to file NFRA-2 for 2023-24. Filing deadline was 30.11.2025; fines apply for non-compliance.
FAQs on SEBI – IVCA Annual Activity Report (AAR) is Prepared with reference to SEBI (Alternative Investment Funds) Regulations, 2012 and SEBI Master Circular for AIFs dated May 07, 2024. Annual Activity Report (“AAR”) introduced by SEBI in consultation with IVCA is a significant step towards standardized and granular reporting by Alternative Investment Funds (“AIFs”). The […]
An article examines political expediency, coalition-making, and post-election uncertainty in Tamil Nadu amid a hung assembly and shifting alliances.
The Tribunal examined a case where a resolution plan initially failed to secure required votes but was later approved after re-voting, ultimately achieving 100% CoC approval.
NCLT held that inclusion of a prospective bidder in an email chain was an isolated inadvertent act caused by auto-suggest and not a deliberate breach of confidentiality. The Tribunal found no evidence of mala fide intent or unfair advantage.
An analysis of capital and revenue receipts under tax law, explaining classification, taxability, judicial tests, and key practical distinctions.
An analysis of why MSMEs report profits on paper but face cash shortages, repayment pressure, weak liquidity, and operational financial stress.
An analysis of GST in India covering its structure, constitutional framework, achievements, compliance issues, and challenges in implementation.
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations under law.
