The article argues that Compulsorily Convertible Debentures qualify as financial liabilities under Ind AS 32. It explains why certain judicial remarks treating CCDs as equity may be non-binding obiter dicta rather than authoritative legal principles.
The DPDP Act, 2023 creates a legal framework for collecting, processing, and protecting digital personal data in India. Learn the rights of individuals, obligations of businesses, and penalties for non-compliance.
Focusing solely on the federal corporate tax rate can lead to major compliance surprises. Businesses entering the US must also navigate complex state and local tax obligations that vary widely by jurisdiction.
A perfect stock valuation can still conceal serious lending risks if critical operating licences have expired. Auditors should verify licence validity to identify threats to a bank’s security.
The article explains how limitation under Sections 107 and 112 is calculated from communication of orders and why delayed appeals face serious risks. It highlights the importance of preserving proof of service and complying with statutory timelines.
The Income Tax Act 2025 has merged old presumptive taxation provisions into a single Section 58 framework. The change simplifies compliance for businesses, professionals, and transport operators under one codified structure.
The RERA Act, 2016 introduced mandatory project registration, escrow safeguards, and consumer protection measures in India’s real estate sector. The law aims to improve transparency, accountability, and timely project delivery.
Reverse Charge Mechanism under GST is increasingly becoming technology-driven with stricter GSTN validations, reconciliations, and ITC monitoring. Businesses must strengthen reporting and compliance processes to avoid notices and credit disruptions.
GSTN has made the Ship To GSTIN field compulsory for all Bill-To/Ship-To e-Way Bill transactions from 15 June 2026. Businesses using ERP or API systems must update configurations to avoid generation failures and compliance risks.
The article examines how financial hardship, weak institutional support and bureaucratic delays prevent talented Indian athletes from fully participating at the global level. It argues that systemic neglect continues despite public celebration of sporting success.
