The paper explains how founder agreements allocate equity, define management responsibilities, and establish exit mechanisms. It highlights their role in reducing disputes and creating governance stability in venture-backed startups.
Publishers must continue complying with annual filing, record maintenance and reporting requirements even after obtaining a PRGI registration certificate.
Despite withdrawal of many tax benefits under Section 115BAC, official duty-related allowances remain exempt to the extent of actual expenditure incurred and substantiated.
The GST law provides a limited window to rectify reporting errors relating to FY 2025-26. Timely corrections can help businesses avoid ITC loss, interest liability, and future disputes.
Tax auditors must now report all purchases and sales of unquoted shares under Clause 47 of Form 26. The key takeaway is increased scrutiny of transactions involving differences between FMV and transaction value.
AI is reshaping internal audit by replacing manual testing with continuous risk monitoring and automated analysis. The key takeaway is that auditors can focus more on strategic risk management and value creation.
Recent NCLT decisions indicate that the absence of specific procedural rules may not prevent conversion from a company limited by shares to a company limited by guarantee where Section 18 substantively permits such conversion.
The taxability of forest auctioned trees depends on whether they are intended to be cut and removed. Courts and authorities have consistently held that mandatory severance converts standing trees into taxable goods.
ITR-1 has evolved from a self-declaration return to a data-reconciliation exercise backed by AIS, TIS, and Form 26AS. Salaried taxpayers must now focus on matching departmental records before filing.
लेख इस मुद्दे का विश्लेषण करता है कि सरकारी विभागों को विलंब माफी में राहत मिलने के बावजूद करदाताओं की अपीलें limitation पर क्यों खारिज हो जाती हैं। यह अनुच्छेद 14 के तहत समानता के सिद्धांत की पड़ताल करता है।
