Articles by CA Shiwali Dagar
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Business Trusts in India: A Complete Guide for Investors
A business trust is generally formed as a trust structure rather than a company. It pools capital from investors and invests in income-generating assets like real estate or infrastructure projects.
The Rise of Sustainable Finance and ESG Reporting: What Businesses in India Need to Know.
Sustainable finance refers to the practice of considering environmental, social, and governance (ESG) aspects in making financial decisions (investment, lending, insurance, etc.).
Blocked Credit in GST
Blocked Credit in GST Section 17(5)(a)Section 17(5)(a) of the Central Goods and Services Tax (CGST) Act, 2017, outlines specific scenarios where Input Tax Credi...
Place of Supply under GST: A Complete Guide
Understand the concept of Place of Supply under GST and its crucial role in determining whether a transaction is intra-state or inter-state, impacting the applicability of CGST, SGST, or IGST. Learn about key provisions under Sections 7 to 13 of the IGST Act, 2017.
Sections 68 to 69A: How the Tax Department Deals with Undisclosed Income
Cash Credits and Related Provisions under the Income Tax Act, 1961
Remedies for Violation of Natural Justice in Tax Proceedings
Explore key remedies for taxpayers under tax laws: statutory appeals (Section 246A IT Act, Section 107 CGST Act), writ petitions (Article 226 Constitution), rectification applications (Section 154 IT, Section 161 GST), and revision petitions (Section 264 IT, Section 108 GST), with recent 2023–2024 case law insights.
Consideration in GST
'Consideration' in relation to supply of goods and services or both to any person, includes any payment made or to be made, whether in money or otherwise and the monetary value of any act or forbearance,
Transaction value is the basis for valuation
Explore how transaction value serves as the primary basis for valuation under GST law, including key judicial rulings, conditions, and practical implications for businesses
Income Tax Rates for AY 2025-26
Explore the latest Income Tax Rates for AY 2025-26, including slab-wise details for individuals under the old and new tax regimes.
No GST Applicable: Transactions Exempt Under Schedule III of CGST Act
Discover the transactions classified under Schedule III of the CGST Act that are treated neither as supply of goods nor services, including employee services, constitutional duties, funeral services, land sales, and more.
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