Understand the key provisions of Section 96 of the Companies Act 2013, governing Annual General Meetings (AGMs) and the essential aspects related to their conduct and compliance.
Explore the issues surrounding the constitution of the Goods and Services Tax Appellate Tribunal (GSTAT) despite amendments in the Finance Act, 2023.
Learn about submitting Form No 15G/15H under Section 194A of the Income Tax Act, 1961. Discover eligibility, conditions, and distinctions between Form No 15G and Form No 15H.
Explore 71 FAQs on Investigations by SFIO & Inspector under Companies Act, 2013. Understand SFIO’s powers, duties, and the organizational structure for effective fraud detection and legal actions in India.
A Social Stock Exchange (SSE) is a platform or marketplace where social enterprises and organizations that generate positive social and environmental impact can raise capital through the issuance of securities.
Explore the key highlights of Budget 2023 applicable from AY 2024-2025, including the introduction of the definition of Joint Commissioner and provisions related to Electronic Gold Receipts and its conversion.
Explore the concept of Call Book as a defense against GST litigation. Learn how leveraging Section 75(11) can strategically pause proceedings during pending appeals, offering potential advantages for taxpayers.
Explore the proposed changes to Rule 11UA for Angel Taxation introduced by the Finance Act, 2023, focusing on valuation methods for non-resident investors and entities exempted from Angel Taxation.
MCA has introduced DIR-3 Web KYC process, which enables directors of Indian companies to complete their Know Your Customer (KYC) compliance requirements online.
held that no income tax additions can be made when source of investment made against the share capital/ premium/ warrants, stands explained, as assessee and investor companies, have substantiated the same by furnishing evidences and proved the Identity, genuineness of transactions and creditworthiness of investor companies.
