Explains how a credit note rejection led to excess GSTR-3B tax without IMS visibility. The key takeaway is that system adjustments can occur silently, increasing supplier risk.
Explains whether a private company can link board tenure to employment through its Articles. The key takeaway is that co-terminus directorships are valid if clearly provided in the AoA.
Explains how companies qualify for a Main Board IPO, choose the right regulatory route, and comply with SEBI norms. Highlights key takeaways on pricing, subscription rules, and post-listing obligations.
The court examined whether assigning long-term industrial lease rights attracts GST. It held that such transfers are dealings in immovable property, not taxable supplies.
This analysis examines whether charging women more for similar goods and services violates equality principles under Indian law. It highlights how gender-based pricing may amount to unfair trade practice under consumer protection norms.
The court held that paying CGST/SGST instead of IGST does not amount to tax evasion. Authorities cannot raise fresh demands when tax is already deposited.
The Court held that Section 74 SCNs lacking factual narration of fraud or suppression are deficient. The key takeaway is that numbers alone cannot justify penal proceedings.
Related Party Transactions (Section 188 of the Companies Act, 2013 & Regulation 23 of SEBI (LODR), 2015 – Updated till 2025) Summary: Related Party Transactions (RPTs) in India are primarily governed by Section 188 of the Companies Act, 2013 and Regulation 23 of the SEBI (LODR) Regulations, 2015, with updated compliance norms applicable till 2025. A […]
The POSH Act, 2013 is an Indian law made to protect women from sexual harassment at the workplace. It ensures that every office, company, or organization provides a safe and respectful working environment. Under this law, employers must create a system where complaints can be raised and properly handled. To check whether companies are following […]
Citizenship is no longer just about nationality but global mobility and flexibility. This explains why entrepreneurs are choosing practical second-passport options.
