Articles by CA Shiwali Dagar

Business Trusts in India: Investor Guide

Posted by CA Shiwali Dagar 15 May 2025 1303 Views

Understand business trusts in India, including REITs and InvITs. Learn about their structure, features, and taxation for investors.

India's ESG Reporting: What Businesses Need to Know

Posted by CA Shiwali Dagar 10 May 2025 224 Views

Discover the evolving ESG reporting landscape in India, including BRSR and BRSR Core. Learn how businesses can embrace sustainable finance and attract conscious investors.

Blocked Credit in GST: What You Need to Know

Posted by CA Shiwali Dagar 06 May 2025 4025 Views

Understand blocked credit under GST Section 17(5). Learn which ITC is restricted for vehicles, services, and more. Get clarity on your GST input tax credit.

GST Place of Supply: Your Ultimate UK Guide

Posted by CA Shiwali Dagar 03 May 2025 3739 Views

Understand GST Place of Supply rules for goods & services. Learn about intra-state vs. inter-state supplies and IGST, CGST, SGST implications.

Undisclosed Income: Sections 68-69A Explained

Posted by CA Shiwali Dagar 30 April 2025 985 Views

Understand Sections 68-69A of the Income Tax Act. Learn how the tax department treats unexplained cash credits, investments, and assets. Avoid hefty penalties.

Natural Justice Remedies in Tax Proceedings

Posted by CA Shiwali Dagar 29 April 2025 856 Views

Discover remedies for natural justice violations in tax proceedings. Learn about statutory appeals, writ petitions, rectification, and revision options.

Understanding GST Consideration: What's Included & Excluded

Posted by CA Shiwali Dagar 25 April 2025 584 Views

Explore what constitutes 'consideration' under GST. Learn what's included and excluded, from deposits to charity, to ensure accurate GST compliance.

What is Transaction Value for GST Valuation?

Posted by CA Shiwali Dagar 24 April 2025 541 Views

Understand how transaction value forms the basis for GST valuation. Learn what's included and excluded, like other taxes, incidental expenses, and discounts.

Income Tax Rates AY 2025-26: Old & New Regimes

Posted by CA Shiwali Dagar 21 April 2025 4801 Views

Understand income tax rates for AY 2025-26 under both Old and New regimes. Find rates for individuals, HUFs, companies, and more. Plan your taxes effectively.