Convertible Note (“CN”) is an attractive financing instruments for early stage funding of Startups due to its flexibility and ...

Director’s Disqualification under Section 164 – A Must-Know for Every Compliance Professional If you’ve worked with companies or directors, you’d know that becoming a director isn’t always ...

From the above explanation is very clear that additional liability is the only difference of outward liability of GST Returns and books of account and not at all declared in GSTR1 of any period and ...

Krishna, I heard that the Central Board of Indirect Taxes & Customs (CBIC) had issued new Instructions related to GST registration? Krishna (Fictional Character): Yes Arjuna, on 17th April 2025, the ...

This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, ...

It is common knowledge that Income Tax & GST officials do not provide personal hearing before imposing additional taxes and ...

Jammu Kashmir High Court held that contractor is liable to pay GST at rates prevailing on last date for receipt of tender.

NCLT Bengaluru held that insufficiently stamped/ unstamped agreements do not present a bar to a Section 7 application under ...

Investors are the backbone of any company. To turn the prospective investor into investor of the company, Annual Report plays ...

2. Section 194T uses the term “ Partner ” and does not specify the same as working or non-working. Thus the distinction ...

Introduction The Government of India’s PLI Scheme for Electronic Components is a powerful initiative to boost domestic ...

Rule 86B imposes a restriction on the utilization of Input Tax Credit (ITC) by mandating that registered persons whose taxable turnover (excluding exempt and zero-rated supplies) exceeds ₹50 lakh in a ...