Securities allow you to invite investors to fund your dream in exchange for a stake in your success or a promise of repayment. In India, the Companies Act 2013 governs this process, ensuring it’s fair ...

The department often argues that if no completion certificate is issued, GST must apply. But this judgment makes it clear: the presence or absence of a completion certificate is irrelevant if there’s ...

Within GST Community TDR commonly known as “Transfer of Development Rights”. Since the service tax era the real estate sector always posing challenges before Govt. while trying to levy tax on it ...

Investors are the backbone of any company. To turn the prospective investor into investor of the company, Annual Report plays a crucial role. Through the Annual Report Investors can analyze the ...

This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, with a focus on the Bombay Stock Exchange (BSE) and the National Stock ...

Convertible Note (“CN”) is an attractive financing instruments for early stage funding of Startups due to its flexibility and advantages. StartUps issues CN as a way to meet funds requirement without ...

The online gaming market has witnessed a steady growth in recent times. Globally, it’s estimated that revenues will jump from around US$38 billion in 2019 to about US$122 billion by 2025. Similarly, ...

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

The claims that the Government is considering levying Goods and Services Tax (GST) on UPI transactions over ₹2,000 are completely false, misleading, and without any basis. Currently, there is no such ...

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

ITAT Hyderabad held that reopening of assessment u/s. 148 of the Income Tax Act is void-ab-initio since income escaped assessment doesn’t exceed Rs. 50 lakhs or more. Accordingly, assessment order ...

Section 45-IA (1) (b) of the Reserve Bank of India Act, 1934, empowers the RBI to lay down the Net Owned Fund (NOF) requirement as a precondition for obtaining or continuing to hold a Certificate of ...