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Custom Fit or Ready-Made? Rethinking the Approach to UPSI Lists

November 29, 2024 1509 Views 0 comment Print

Explore SEBI’s evolving approach to UPSI, addressing gaps in compliance, insider trading challenges, and the need for tailored frameworks to define price-sensitive events.

Taxability of Black Money under Income Tax Act 1961

November 29, 2024 3597 Views 0 comment Print

Learn about the taxation of undisclosed foreign income & assets under the Black Money Act, 2015, including penalties and legal provisions.

Juvenile Offenders Should Be Brought Back Into Mainstream of Society: Madras HC

November 29, 2024 537 Views 0 comment Print

Madras HC emphasizes reintegration of juvenile offenders, urging expansion of reformative programs to prevent criminality and uphold the Juvenile Justice System.

The Tale of Principles of Inventory Valuation (IND AS 2)

November 29, 2024 1329 Views 0 comment Print

Learn how IND AS 2 defines inventory, valuation methods like FIFO, NRV, and cost allocation rules. Simplify inventory management with these key insights.

What is a Gold Loan and How Can It Help You in Financial Emergencies?

November 29, 2024 846 Views 0 comment Print

Unexpected financial emergencies can arise suddenly, requiring prompt solutions. In such situations, leveraging assets like gold can provide a quick and efficient way to secure funds.

Tax Guide on ESOPs for Employees and Employers

November 28, 2024 5028 Views 0 comment Print

Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employees.

Diagnostic & Lab Aggregators Taxable at 18% GST: AAR Karnataka

November 28, 2024 3120 Views 0 comment Print

GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS under e-commerce rules.

Bail Cannot Be Denied Due to Lack of Cogent Evidence: Allahabad HC in Dowry Death Case

November 28, 2024 849 Views 0 comment Print

Allahabad High Court grants bail in a dowry death case, emphasizing the importance of cogent evidence and adherence to the principle of “bail is the rule, jail is an exception.”

Anatomy & Jurisprudence of Anti-Dilution Clause in Common Law Jurisdictions

November 27, 2024 2334 Views 0 comment Print

Article revolves around critical need to comprehensively understand, analyze, and evaluate role and efficacy of anti-dilution clauses within complex and evolving landscape of mergers and acquisitions (M&A).

Common Errors to Avoid While Filing Spice+ Forms  

November 27, 2024 1422 Views 0 comment Print

The Spice+ (Simplified Proforma for Incorporating a Company Electronically) form, introduced using the Ministry of Corporate Affairs (MCA), has streamlined the manner of organization incorporation in India.

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