Delve into the intricacies of slump sale as per Section 50B of Income Tax Act in India. Learn about its definition, tax implications, and key considerations for buyers and sellers.
Explore intricate relationship between intellectual property rights (IPR) and economic growth in India. Learn about roles, impacts, and recent developments shaping IPR landscape.
Learn about appointment, roles, and limitations of a resolution professional in insolvency and bankruptcy process. Explore key insights and relevant cases.
Discover the meaning of capitalization of expenses, types of expenses capitalized, criteria for capitalization, treatment in financial statements, and its impact
Explore the intricacies of buy-back provisions under Companies Act 2013, including eligibility criteria, process, timelines, and forms required for compliance
Explore the recent developments in Intellectual Property Rights (IPR) in India, their impacts, challenges, and the strategic approach for businesses in leveraging IPR for growth
Explore the concept of Inverted Duty Structure, Section 54(3) of the CGST Act, calculation of refund, exceptions, and eligibility criteria under GST law
Trusts serve several functions and are a vital component of the Indian legal system. A legal arrangement known as a trust designates a trustee to hold assets on behalf of beneficiaries. There are various types of trusts with distinct functions in India. The six distinct categories of trusts in India will be covered in this article.
For sweets and snacks manufacturers in India, understanding the correct Harmonized System of Nomenclature (HSN) codes is crucial for proper classification and taxation. This article provides insights into the HSN codes specified by the Kerala Authority for Advance Ruling (AAR) and their corresponding tax rates.
Introduction: The recent judgment by the Madras High Court in the case of Tvl. Vardhan Infrastructure and others vs The Special Secretary, Head of the GST Council Secretariat has significant ramifications for cross-department investigations under GST laws in India. In case of Tvl.Vardhan Infraastructre and others vs The Special Secretary, Head of the GST Council […]
