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Analysis of Rule 9B and Securities Dematerialization for Private Companies

January 19, 2024 7698 Views 1 comment Print

Explore impact of Rule 9B on private companies’ securities dematerialization. Learn compliance details, due dates, and broader shift toward digital securities in India.

Contrasting Corporate Governance Styles in India & UAE: A Comparative Analysis

January 18, 2024 624 Views 0 comment Print

This article delves into the distinct styles of corporate governance in India and the United Arab Emirates (UAE), shedding light on their unique approaches and regulatory frameworks.

Personal Income Tax and Compliance Costs: A Critical Study

January 18, 2024 1731 Views 0 comment Print

The scope of this article is primarily focused on the compliance of individuals with the tax system, excluding corporate entities and other legal persons. The objective is to assess the overall impact of compliance costs on a broader scale by applying determinants of compliance costs to various categories of taxpayers.

Taxation of Convertible Bonds: Rules and Capital Gains

January 18, 2024 1797 Views 2 comments Print

Explore tax implications of convertible bonds. Learn how conversions and subsequent sales are treated under Income Tax Act, 1961. Understand capital gains and exclusions.

Audit of Accounting Estimates: Procedures and Importance

January 18, 2024 1566 Views 0 comment Print

Explore concept of auditing accounting estimates, its procedures, and importance in financial reporting. Understand distinctions, subjectivity, and implications for auditors.

Data Pooling Impact on Competition Law: Pros, Cons & Solutions

January 18, 2024 351 Views 0 comment Print

Explore scope of data pooling under competition law, evaluating benefits, risks, and solutions. Learn how it alters business models and affects industry competitiveness.

Gratuity forfeiture is not automatic; it hinges on conditions outlined in Gratuity Act, 1972

January 18, 2024 963 Views 0 comment Print

Explore the Union Bank Vs CG Ajay Babu case (2018) on gratuity forfeiture. Detailed analysis on conditions, legal aspects, and judgment under Gratuity Act, 1972.

Process of closure of an LLP in India

January 18, 2024 1797 Views 2 comments Print

Learn the step-by-step process of closing an LLP in India. From assessing reasons to ROC approval, our guide covers legal, financial, and procedural steps for a smooth closure.

Interim Budget 2024 Expectations: Taxation and Deduction Reforms

January 18, 2024 1122 Views 0 comment Print

Anticipating changes in Interim Budget 2024: Expectations include increased basic exemption, enhanced investment-linked deductions, and revised limits for medical premiums.

Section 506 IPC Offense in Uttar Pradesh are Cognizable – Allahabad HC

January 18, 2024 447 Views 0 comment Print

Allahabad High Court’s Lucknow Bench declares Section 506 IPC offense in Uttar Pradesh as cognizable. Learn the judgment details and legal implications.

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