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Articles by CA Aman Rajput

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Decoding Safe Harbour for Intra-Group Loans: New Income Tax Rules Explained

  CA Aman Rajput    21 December 2023 at 07:11

The Central Board of Direct Taxes (CBDT) has recently released the Income-tax (Twenty-Ninth Amendment) Rules, 2023, making significant changes to how intra-group loans are treated for tax purposes.



Did an Airline Merge Away a Pilot's Career? Impact of merger!

  CA Aman Rajput    20 December 2023 at 06:51

Did this case soar with fair concerns about market manipulation, or did it crash and burn due to an internal employment dispute masquerading as a competition law issue?



Hostel Accommodation and GST: AAR Ruling and its Implications

  CA Aman Rajput    19 December 2023 at 06:45

This article delves into the details of this ruling and its far-reaching implications for hostel operators across the country.



Jewellery Found During Search Not Abnormal for High Net Worth Individuals

  CA Aman Rajput    16 December 2023 at 08:14

Whether jewellery found during a search at an HNI's premises could be considered unexplained income under section 69A of the Income-tax Act, 1961.



When Storage Becomes Manufacturing Under the Factories Act, 1948

  CA Aman Rajput    15 December 2023 at 09:22

The line between warehousing and manufacturing can be blurry, especially when a warehouse engages in activities beyond mere storage. This can lead to questions about compliance with regulations like the Factories Act, 1948 (the "Act").



SEBI's Revised Framework for Upstreaming Clients' Funds by Stock Brokers and Clearing Members

  CA Aman Rajput    14 December 2023 at 08:47

This circular, which supersedes the framework issued in June 2023, aims to address operational difficulties faced by stakeholders while ensuring the safeguarding of clients' funds.



Decoding Central Goods and Services Tax (Second Amendment) Bill, 2023

  CA Aman Rajput    13 December 2023 at 18:09

The Central Goods and Services Tax (Second Amendment) Bill, 2023, introduced in the Lok Sabha on December 5, 2023, seeks to amend the Central Goods and Services..



Appeal to be considered on merits without insisting payment from cash ledger - An Interesting Judgement

  CA Aman Rajput    13 December 2023 at 08:55

The world of Goods and Services Tax (GST) in India has seen its fair share of controversies and complexities. One such issue that has recently surfaced involves the pre-deposit requirement for filing appeals against GST orders.



Failure to Notify CCI of Joint Acquisition: A Case Study and Implications

  CA Aman Rajput    11 December 2023 at 09:04

This article will examine a recent case where the CCI penalized a parent company for failing to notify a joint acquisition despite not fulfilling the exemption criteria.



Tata Motors Cleared of Competition Law Violations in Dealer Case: Why This Matters

  CA Aman Rajput    09 December 2023 at 09:01

This case revolves around allegations against Tata Motors Ltd. (TML), a company engaged in the business of commercial vehicles and spare parts, by its authorized dealers, Neha Gupta and another informant (Informant 2).