The Public Provident Fund (PPF) is an iconic financial instrument introduced by the Government of India in 1968 to promote long-term savings while simultaneously offering […]
Mastering CUET (UG) 2022: Essential Insights into the Accountancy and Bookkeeping Syllabus
Not-for-profit organizations (NPOs) are often at the forefront of societal welfare, operating with the singular aim of fulfilling a social mission rather than seeking financial […]
Everything You Need to Know About Limited Liability Partnerships (LLP)
A Limited Liability Partnership (LLP) represents a hybrid business structure that elegantly blends the benefits of a company with the flexibility of a traditional partnership. […]
Navigating Compounding, Adjudication, and Condonation Under the Companies Act, 2013
The Companies Act, 2013, serves as the cornerstone of corporate governance in India, providing the regulatory framework for the functioning of companies. At the heart […]
HC Nullifies GST Demand Arising from Retrospective Registration Cancellation
Retrospective cancellation of GST registration has increasingly become a crucible of legal contestation in the post-GST tax architecture. While the statutory scaffolding under Section 29 […]
Section 37 of the Income Tax Act: Scope, Interpretation, and Judicial Insights
Section 37 of the Income Tax Act, 1961, serves as a legislative safety net — an all-encompassing residuary clause that catches within its fold every […]
Company Law Demystified: Meaning, Features, and Landmark Rulings
The evolution of the company as a legal and economic institution has been a gradual journey, marked by centuries of mercantile experimentation, statutory crystallisation, and […]
Navigating the Complexities of GST in the Hotel Industry
The implementation of Goods and Services Tax (GST) in India has undoubtedly revolutionized the business landscape, particularly in the hospitality sector. Since its introduction in […]
Navigating TDS Deduction under Section 194Q: How to Calculate It Accurately
In the intricate web of India’s tax structure, the provisions laid out under Section 194Q of the Income Tax Act hold considerable importance, especially for […]
The Tax Landscape of Corporate Demergers: What Reliance Industries’ Case Reveals
In the ever-evolving world of corporate governance and business strategy, companies constantly strive for innovative methods to enhance their operational efficiency, streamline their processes, and […]