Articles by CA Gyati Gupta

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SEBI's Tightened Grip on SME IPOs: A Necessary Reform?

Posted by CA Gyati Gupta 12 December 2024 314 Views

SEBI recently cancelled the initial public offering (IPO) of Trafiksol ITS Technologies, a small and medium enterprise (SME), highlighting rising concerns about corporate governance and transparency in the SME IPO segment.



Competition Act 2002 and Related Proposed Amendments at a Glance

Posted by CA Gyati Gupta 03 June 2024 247 Views

The Competition Act, 2002, represents a pivotal piece of legislation designed to foster and maintain competition in India's markets. It aims to protect consumer interests, ensure freedom of trade, and create a level playing field for all market participants.



Legal Status and Ethical Considerations Surrounding Animal Welfare: An Evolving Landscape

Posted by CA Gyati Gupta 17 May 2024 273 Views

In the annals of legal history, the treatment of non-human entities, particularly animals, has undergone a profound evolution. Once considered liable for their own actions and subject to punishment for wrongdoings, today's legal landscape offers a markedly different perspective.



Understanding the Process to become an Insolvency Professional

Posted by CA Gyati Gupta 02 April 2024 1072 Views

The IBC provides a unified legal framework for the timely resolution of insolvency cases and promotes ease of doing business in India.



Decoding Key Features of The Mediation Act 2023

Posted by CA Gyati Gupta 12 January 2024 1923 Views

The Mediation Act, 2023 was officially announced by the Central Government in India on September 15, 2023.



LIBOR: What, Why and Why Not?

Posted by CA Gyati Gupta 04 July 2023 3077 Views

In this article, I have tried to touch upon the concepts like what is LIBOR, why is it no longer in use, who has succeeded it. Before delving deep into this, let's see the current scenario worldwide and in India.



Specific Key Areas for Audit Review in Automobile Industry

Posted by CA Gyati Gupta 15 June 2023 7351 Views

In this article, the author has tried to list down the Specific Key Areas for auto and auto components sector.



Updated Return: A thorough Analysis

Posted by CA Gyati Gupta 04 February 2022 6003 Views

Till 31.01.2022 we had heard of terms like Original Return, Revised return and Belated Return, but with Finance Bill 2022 came a new concept of Return which is named as Updated Return.



Determination of Annual Value under House Property

Posted by CA Gyati Gupta 02 February 2022 28350 Views

The author has tried to cover few aspects related to "Determination of Annual Value" in this article related to the Incomes assessed under "House Property"



How to achieve your goals 10X Faster

Posted by CA Gyati Gupta 21 July 2021 8201 Views

If you want to achieve your goals, start working towards them. Even if you fail, you'll be proud of yourself and if you're committed, you'll begin to succeed.




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