Article analyses legal framework governing utilisation of Input Tax Credit (ITC) under and examines statutory provisions, compliance requirements, judicial developments and practical challenges associated with ITC mechanism.
Article explains important Income Tax Return (ITR) filing due dates for Financial Year 2025-26 relevant to different categories of taxpayers, including salaried individuals, freelancers, businesses, audit cases and entities requiring transfer pricing reports
article discusses policy perspective required for India’s transition towards Viksit Bharat 2047 and highlights need for reforms in corporate governance and regulatory architecture.
FAQs on SEBI – IVCA Annual Activity Report (AAR) is Prepared with reference to SEBI (Alternative Investment Funds) Regulations, 2012 and SEBI Master Circular for AIFs dated May 07, 2024. Annual Activity Report (“AAR”) introduced by SEBI in consultation with IVCA is a significant step towards standardized and granular reporting by Alternative Investment Funds (“AIFs”). The […]
An article examines political expediency, coalition-making, and post-election uncertainty in Tamil Nadu amid a hung assembly and shifting alliances.
An analysis of capital and revenue receipts under tax law, explaining classification, taxability, judicial tests, and key practical distinctions.
An analysis of why MSMEs report profits on paper but face cash shortages, repayment pressure, weak liquidity, and operational financial stress.
An analysis of GST in India covering its structure, constitutional framework, achievements, compliance issues, and challenges in implementation.
Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory obligations under law.
Avoid common AY 2026-27 ITR filing errors, including deadline confusion, capital gains mistakes, AIS mismatches, and missed e-verification.
