Articles by CA Aman Rajput

Consumer Protection Rules for Direct Selling in India

Posted by CA Aman Rajput 22 December 2023 809 Views

Understand the Consumer Protection (Direct Selling) Rules, 2021. Learn about duties, registration, and prohibitions for direct sellers and entities in India.

Intra-Group Loan Tax Rules: Safe Harbour Explained

Posted by CA Aman Rajput 21 December 2023 1386 Views

Understand new Safe Harbour rules for intra-group loans. Learn how to ensure compliance and avoid tax scrutiny on your business loans in India.

Airline Merger & Pilot's Career: CCI Ruling Explained

Posted by CA Aman Rajput 20 December 2023 676 Views

Explore how an Air India pilot's career dispute was handled by the CCI following the airline's merger. Learn about the ruling and its implications.

Hostel GST: AAR Ruling & Implications for Operators

Posted by CA Aman Rajput 19 December 2023 3872 Views

Understand the AAR ruling on hostel GST. Learn about taxability, registration, and the 18% GST rate implications for your accommodation business.

Jewellery & HNI Tax: ITAT Ruling on Unexplained Income

Posted by CA Aman Rajput 16 December 2023 2116 Views

Discover how the ITAT ruled that large jewellery holdings aren't abnormal for High Net Worth Individuals, focusing on context and explanation.

Warehousing or Manufacturing? Factories Act 1948 Explained

Posted by CA Aman Rajput 15 December 2023 2648 Views

Discover when warehouse activities like packing & quality checks trigger the Factories Act, 1948. Understand your compliance obligations.

SEBI's New Rules for Client Fund Upstreaming by Brokers

Posted by CA Aman Rajput 14 December 2023 1005 Views

Discover SEBI's revised framework for upstreaming client funds by stockbrokers and clearing members. Learn about new rules, bank account changes, and collateral options.

GST Appellate Tribunal: Decoding the 2023 Amendment Bill

Posted by CA Aman Rajput 13 December 2023 1457 Views

Understand the Central GST (Second Amendment) Bill 2023, aiming to establish the GST Appellate Tribunal (GSTAT) for faster dispute resolution and reduced High Court burden.

GST Appeal Pre-Deposit: Cash vs Credit Ledger Judgement

Posted by CA Aman Rajput 13 December 2023 3365 Views

Learn how the Friends Mobile case allows GST appeals to be considered on merits without insisting payment from the cash ledger, offering temporary relief.