OECD published a report on the issue of ‘Base Erosion & Profit Shifting’, in which they set out 15 BEPS action plans to tackle the issue of base erosion and profit shifting. Since then OECD and G20 have continued to work on BEPS action through inclusive framework.
Mutual funds are perceived as one of the best investment options to achieve one’s financial goals. Whether you want to cater to your long-term financial goals, or a short-term goal; whether you wish to create wealth or preserve wealth – whatever may be your underlying financial objective, there are different types of mutual funds that […]
The taxability of accommodation services for use as residence along with certain facilities was examined by Advance Ruling Authority (AAR) of Karnataka with reference to its classification and rate of GST. The appellate authority also confirmed the taxability, HSN classification and rate of GST. In the instant case, the applicant was a company engaged in […]
Understand the concept of Electoral Trust (ET) and its objectives. Learn how these non-profit organizations bring transparency to political party funding.
The basic idea behind implementing GST was to provide a simplified taxation system. However, upon implementation the actual picture was little different due to various technical glitches in the portal and the ambiguity in the law. One such ambiguity was with respect to the taxability of renewable energy devices and the related services with respect […]
A Trust is not defined in the Income Tax Act but they are relatable in the law sphere as an argument that hands over a property to or is vested in a person, to use or dispose it off for the benefit of another person. As per section 3 of the Indian Trust Act, 1882, […]
In this research article, the author seeks to address the provisions of ‘Real Estate (Regulation and Development) Act’ (herein after referred to as ‘RERA’) and ‘Consumer protection act, 2019, herein after referred to as ‘CPA’ and draw an analysis comparing the above.
Arbitration and Conciliation (Amendment) Act, 2021 and the Jurisprudence of arbitrability of Fraud/Corruption: Hurdle or Help to the Existing Arbitration and Conciliation Act 1996?
Child sexual abuse which is covered by the POCSO Act in India is one of the most under-reported offence. Sexual Abuse and sex trafficking amongst children remains the most serious problems in India. If we look upon the data, we could see that in the last two decades there has been a relevant increase in the sexually transmitted diseases amongst children.
Money-laundering can be defined as a process by which a person makes huge income out of the illicitly obtained money and he has placed it into a chain of transactions to hide its origin. Section 3 of Prevention of Money laundering Act, 2002 defines offences of Money-laundering. This article is small attempt to examine the […]
