Articles by CA Divyajeet Singh Sabharwal
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Partners, Profits, Interest and Remuneration under Section 10AA
Let's delve into the legal principles at play, understand the reasoning behind the conflicting viewpoints, and chart a course towards a clear understanding of this complex tax issue.
SEBI Empowers Investors with Voluntary Trading Account Freeze Functionality
Recognizing this vulnerability, SEBI has announced a groundbreaking framework that empowers investors with the ability to voluntarily freeze or block the online access of their trading accounts in case of suspicious activity.
Competition Law and MSMEs in India
In this article, let's explore the intricate relationship between Micro, Small, and Medium-Sized Enterprises (MSMEs) in India and the country's competition law....
Judicial Intervention in GST Refund Dispute: A Case Analysis
This article examines the key aspects of the case, analyzes the legal principles involved, and explores the implications for taxpayers navigating the GST refund process.
Rectification Wins: Madras HC Directs Disposal of GST Demand Based on Seigniorage Fee Discrepancies
In a significant ruling for taxpayers, the Madras High Court directed the Revenue Authority to dispose of a rectification application within three months in a c...
A Guide for CA Aspirants Before Results Day
The fluttering heart, the clammy palms, the voice caught in your throat – anxiety can feel like a ferocious tiger clawing at your inner peace. But remember, just like any beast, this one can be tamed.
RBI Circular on Inoperative Accounts and Unclaimed Deposits
This comprehensive guide delves into the intricacies of this circular, dissecting its key definitions, guidelines, and implications for account holders and banks alike.
Examining Gujarat High Court's Ruling on Interest on Delayed Tax Refunds
The dusty plains of Gujarat witnessed a landmark legal victory for taxpayers on December 21, 2023. The Gujarat High Court, in a case with far-reaching implicati...
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