Articles

Value of supply of Specified Services in GST regime

For various specified services, there are specific provisions provided in GST Law to determine the value of supply. These provisions have been imported from the service tax regime. The specified services and provisions for the same have been given hereunder:...

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Analysis of SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018

The Securities and Exchange Board of India (SEBI) has in exercise of powers conferred under Securities and Exchange Board of India, Act, 1992 has made the Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2018 to amend the Securities and Exchange Board of India (Prohibition of Insider Trading...

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Parity missing – NBFCs under Income Tax

In this era of economy, Non-Banking Finance Companies (NBFCs) have been playing an important role in the Indian financial system by complementing and competing with banks, and by bringing in efficiency and diversity into financial intermediation. NBFCs have evolved considerably in terms of operations, asset quality and profitability, and ...

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Applicability of GST on completed Flats

GST (goods and Service Tax) was introduced as an indirect tax chargeable on all supply of goods and services. In addition to this, GST is also made applicable to the supply of service in relation to the construction of buildings. However, the applicability of GST is not on completed constructions. In this article, we discuss […]...

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Income Tax Return Filing, Processing, Assessments, Appeals & Revision

Article explains Filing of Income Tax Returns, Who are required to file Income Tax Return?,  ITR filing for some special entities, Time limit for filing of Returns,  Consequences of Late filing of Return, Revision of Income Tax Returns, Defective Income Tax Return u/s 139(9), Processing of Income Tax Return,   Income Tax Assessment Pro...

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A quick grasp of clarificatory circulars issued by CBIC on 31st Dec 2018 & 1st Jan 2019

On 31st December 2018, CBIC has issued multiple circulars to clarify various issues. Besides, CBIC also issued various notifications and orders to give effect to the decisions taken at the 31st GST Council meeting as a welcome for New Year of 2019. In this article, I would give you a quick grasp of all the […]...

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GST on Gems & Jewelry A Detailed Analysis

Gems & Jewelry Industry in India The gems and jewellery market in India is home to more than 300,000 players, with the majority being small players. Its market size is about US$ 75 billion as of 2017 and is expected to reach US$ 100 billion by 2025. India is one of the largest exporters of […]...

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Real Estate (Regulation and Development) Act, 2016 – Interest Dharma

Introduction: The Real Estate (Regulation and Development) Act, 2016 is an Act of the Parliament of India which seeks to protect home-buyers as well as help boost investments in the real estate industry. The Act establishes Real Estate Regulatory Authority (RERA) in each state for regulation of the real estate sector and also acts as an...

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Comparison between provisions of Woman Director as per Companies Act 2013 & LODR

This article seeks to highlight the common points and uncommon points on appointment of woman director as per Companies Act, 2013 and SEBI (LODR) Regulations Women Director comparison as per Companies Act and SEBI (LODR) Regulations 2015 Reg. or Section LODR Regulations 17 (1) :- The composition of board of directors of the listed entity ...

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Income Tax Return Types, Filing dates, Verification & Consequences of not filing

Type of Income Tax Returns, Due date of filing Income Tax Return, Verification and Consequences of not filing Income Tax return Who is required to file Income Tax Return? Section 139 (1): every person, a) being a company or firm; or b) being a person other than a company or a firm, i) if his […]...

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