Explore Section 41 of CGST Act and Rule 37A of CGST Rules concerning ITC eligibility when suppliers haven’t paid tax. Understand key changes and implications for taxpayers.
Compare tax benefits for manufacturing businesses: proprietorship vs. company structures for Tax Year 2025-26. Analyze scenarios based on turnover and net profit to determine the optimal choice for tax savings and compliance.
Understand the compounding of offences under Section 441 of the Companies Act, 2013 (and erstwhile Section 621A of 1956 Act). Learn about compoundable and non-compoundable offences, the authorities involved (NCLT, RD), and the practical steps for filing a compounding application.
Learn how to file LUT under GST for export of services, comply with Rule 96A conditions, and avoid tax liabilities. Essential guide for exporters on zero-rated supply.
Understand India’s SPAC taxation complexities, from capital gains and PE issues to tax arbitrage. Explore tax-efficient alternatives like GDRs and direct foreign listings, offering streamlined paths for Indian companies navigating global capital markets.
Understand the legal framework for Authorised Representatives (ARs) before GSTAT, including eligibility, disqualifications, appearance rules, and procedures for AR changes.
Patna HC invalidates GST demand due to mandatory witness absence during inspection and confirmed tampering of seizure documents by a tax officer.
Understand Demat account opening for private companies in India. Learn about the mandatory process, essential steps, and required documents for compliance and digital security management.
Supreme Court quashes rape charges, stating consensual relationships ending poorly are not rape. Emphasizes misuse of law and lack of false promise.
Supreme Court rules Section 197 CrPC sanction not needed to prosecute police killing civilians in plain clothes with official guns, citing lack of duty nexus.
