Virtual Digital Assets VDA Non-Resident Taxation Section 115BBH Section 194S Section 195 DTAA Article 7 Article 13 Capital Gains Situs of Intangible Vodafone Case ICAI PDF Taxation of Virtual Digital Assets – Ramification for Non-Resident March 2022 · 18 min read · 1 reads
Competition Act 2002 CCI Anti-Competitive Agreements Cartels Abuse of Dominance Combinations Section 5 Section 6 Section 19 Section 27 NCLAT Chartered Accountants ICAI PDF Competition Act 2002 and Opportunities Thereunder February 2022 · 18 min read · 1 reads
Digital Wallets Cashless Economy Fintech UPI Payments RBI Closed Wallet Semi-Closed Wallet Open Wallet Financial Inclusion Industry 4.0 PDF Adoption of Digital Payment Wallets in India: Key Success Factors in the Journey towards Cashless Economy February 2022 · 18 min read · 1 reads
Natural Justice Audi Alteram Partem Nemo Judex In Causa Sua Article 14 Article 21 Section 274 CGST Rule 21A Rule 86A Cross Examination Speaking Orders Faceless Assessment ICAI PDF Principles of Natural Justice in Various Laws February 2022 · 18 min read · 1 reads
Section 56(2)(x) Primary Acquisition Rule 11UA Adjusted Book Value Bonus Shares Rights Issue Preferential Allotment Sudhir Menon Sri Gopal Jalan Uttam Padival PDF Anti - Abuse Tax Provisions on Primary Acquisitions February 2022 · 18 min read · 1 reads
Tested Party Overseas AE Transfer Pricing Section 92 OECD Guidelines UN TP Manual Onward Technologies Ranbaxy Laboratories Reseller Toll Manufacturer PDF Selection of Overseas AE as Tested Party February 2022 · 18 min read · 1 reads
Direct Tax Deceased Assessee Legal Representative Section 159 Section 168 Section 47 Section 56(2)(x) Section 78(2) Section 148 Notice Executor CPC 2(11) Will ICAI PDF Taxation Aspects of Income of Deceased Person February 2022 · 18 min read · 1 reads
Beneficial Ownership DTAA PURC Matrix Treaty Shopping Form 15CB Section 115A Klaus Vogel OECD Commentary Azadi Bachao Andolan Indofood PDF The Beneficial Ownership Saga January 2022 · 18 min read · 1 reads
Family Business Code FBC Corporate Governance Succession Planning GRC Family Council Wealth Management Unlisted Companies CSR Maturity Model PDF Governance Code for Managing “Family” in Indian Family Businesses January 2022 · 18 min read · 1 reads
Section 115BAC Alternate Tax Regime Income Tax Act Slabs Deductions Form 10-IE Chapter XII HRA Section 80C Tax Planning HUF Budget 2020 PDF A Critical Analysis of Alternate Tax Regime Under Section 115BAC Of Income Tax Act, 1961 January 2022 · 18 min read · 1 reads