An overview of GST and ICEGATE data mismatches affecting exporters, including their causes, legal precedents from High Courts, and potential solutions to resolve the issues.
An overview of how AI is being used to address challenges in corporate compliance in India. Learn how technology is improving risk management and financial accuracy.
A summary of key Indian court rulings on royalty taxation, covering software, satellite transmission, and equipment leasing, and highlighting the precedence of tax treaties.
An overview of why dividends are paid from profits, not capital. Learn about the principle of capital maintenance and its role in protecting creditors.
A simple guide to understanding Profits and Gains of Business or Profession (PGBP) under Indian tax law. Learn who is covered and which expenses are deductible.
An overview of tax developments, including the conditional tax exemption for NOIDA, the use of AI in detecting tax fraud, and how the Cost Inflation Index (CII) is calculated.
An overview of the new ICAI guidelines for CA firm mergers and demergers. Learn about the process, required forms, seniority rules, and key compliance requirements.
An overview of GST on secondment of employees, covering the Supreme Court’s NOS ruling, CBIC clarifications, and the taxability of related and unrelated party arrangements.
An overview of Human Resource Accounting (HRA), its concepts, and measurement models. Understand how businesses quantify the value of human capital for decision-making and reporting.
A guide to understanding “clubbing of income” in Indian tax law. Learn how and why income from family members is added to a taxpayer’s income for tax purposes.
