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Ca. Gyati Gupta

Latest Posts by Ca. Gyati Gupta

Whether Guru Granth Sahib is a juristic person?

May 31, 2024 597 Views 0 comment Print

Learn about juristic persons and their legal recognition. Explore the case of Guru Granth Sahib as a juristic person and its implications in India.

Green Finance: Aligning Profitability with Environmental Responsibility

July 18, 2023 903 Views 0 comment Print

Explore the world of Green Finance, where profitability meets environmental responsibility. Learn about green bonds, loans, and investment funds driving sustainable development. Discover why green financing matters and how its gaining momentum globally. Stay informed on Indias transition to net-zero emissions through innovative green finance solutions. Join the movement for a greener and more sustainable future.

Is Devaluation the most effective remedy to correct the adverse balance of payments situation?”

June 15, 2023 8421 Views 1 comment Print

Is devaluation the ultimate solution for an adverse balance of payments? Explore the complexities as we analyze its effects, benefits, and drawbacks. Dive into alternatives like monetary policy adjustments, fiscal measures, and structural reforms for a holistic perspective. Discover sustainable strategies beyond devaluation. #Economics #BalanceOfPayments #DevaluationAnalysis

All about Electoral Bonds

December 24, 2019 21192 Views 0 comment Print

What are Electoral Bonds? Electoral bond was announced in the Union Budget 2017-18 Electoral Bond is an effort made to cleanse the system of political funding in India. The scheme of electoral bonds addresses the concerns of donors to remain anonymous to the general public or to rival political parties. Electoral Bond is a financial instrument […]

5 Cases where Income earned & assessed in same Assessment Year

December 24, 2019 74121 Views 2 comments Print

Everyone is aware that income is earned in Year 1 and assessed to tax only after the completion of Year 1 i.e. in the next Year (in Year 2). That’s why Income Tax Department uses the term Assessment Year almost everywhere. But few cases are exceptions to this basic rule of Income Tax. They are […]

Taxability of Carbon Credits

December 21, 2019 50643 Views 2 comments Print

Article explains What are Carbon Credits, Why is there need for Carbon Credits, Certified Emission Certificate, Whether Certified Emission Certificate (CER) are tradable, Taxability of Carbon Credits and contains text of Section 115BBG : Tax on income from transfer of carbon credits. What are Carbon Credits? Carbon Credits is an incentive given to  an industrial […]

All about Tax on Salary Income

December 21, 2019 84564 Views 11 comments Print

I have started writing this article keeping in mind the questions raised in minds of salaried class taxpayers. Also, it is aimed to address the doubts of all those who file the Return of their salaried class clients.

Domicile and Apostille

May 11, 2019 7128 Views 0 comment Print

Let me take the pleasure of briefing all the readers about the two terms Domicile and Apostille. Domicile Domicile is the country in which a person is said to have his permanent residence. In terms of domicile, residence does not relate to the physical aspect of maintaining a house or residence. It more so relates […]

Green Shoe Option : A Protective Tool For Companies coming up with an IPO

August 7, 2018 4902 Views 0 comment Print

1. The Green Shoe Option (GSO), also known as Over Allotment option allows companies to intervene in the market to stabilise share prices during the 30-day stabilization period immediately after listing. This involves purchase of equity shares from the market by the company-appointed agent in case the shares fall below issue price. 2. The GSO […]

Slump Sale and Its Taxability

April 9, 2018 94146 Views 10 comments Print

In M&A transactions, “Slump Sales” are considered to be one of the most preferred ways of carrying out a deal due to various tax and stamp duty incentives associated with it. Meaning of ‘slump sale’ In simple words, ‘slump sale’ is nothing but transfer of a whole or part of business concern as a going […]

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