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 ...

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 ...

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 ...

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 ...

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, ...

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 ...

Supreme Court held that person accused for an offence under section 447 of the Companies Act cannot be released on bail without satisfying mandatory twin conditions prescribed under sub-section (6) of ...

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 ...

In a recent decision dated April 9, 2025, the Delhi High Court dismissed a petition filed by Sunil Gulati challenging a penalty order imposed by the CGST Department. The Court directed Gulati to ...

AO reopened the assessment based on information received from the Investigation Wing, which alleged unexplained high-volume transactions in the assessee’s savings account. Major concern was an ...