Exemption under Entry 13 applies when rented properties are used as residences, irrespective of sub-leasing. The ruling ensures that GST is not unfairly levied on hostel and student accommodations.
Provides a clear overview of how Ind AS 36 applies to investments in subsidiaries, associates, and joint ventures, including key indicators and accounting treatment.
Learn why hospitals must issue proper certificates under the Income-tax Act and how they impact deductions under Sections 80DDB, 80DD, and 80U.
Breaks down the purpose and components of a CFS and highlights how it reveals a company’s real liquidity, not just accounting profits.
Covers the Act’s simplification, digital integration, and restructured chapters, highlighting how compliance becomes clearer and more taxpayer-friendly.
Explains how the new wage definition, allowance caps, and statutory triggers reshape salary design. Highlights the risks of misclassification and PF liability.
Provides clarity on capital gains taxation, high TDS obligations, and FEMA procedures NRIs must follow when selling property in India.
A clear overview of the legal and procedural requirements for transferring shares between non-residents. Explains valuation, documentation, approvals, and statutory updates.
Breaks down complete regulatory framework governing corporate guarantees and highlights why GST valuation and related-party approvals are critical compliance risks.
Examines whether India can adopt a Debtor-In-Possession system and concludes that only a selective or hybrid model is feasible given governance and oversight gaps.
