Popular Articles

Contesting disproportionate fines and penalties under Customs

Vivek Jalan 24 November 2025 at 06:22

Fines and penalties under Customs can be disproportionate and may need to be contested. However, to contest these, more is required to be done than merely citin..

Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

Raj Jaggi 05 December 2025 at 06:46

Explore how Section 18 of the CGST Act overrides Section 16 in special transitional scenarios, guiding ITC entitlement during registration changes, movement from composition to regular levy, and exempt-to-taxable shifts.

How Cloud Tally Prevents Voucher Entry Errors Across Multiple Locations

vishal dharmadhikari 18 August 2025 at 08:48

IntroductionIn today's fast-paced business environment, having multiple branches and distributed workforce leads to new challenges, especially when it comes to ..

IBBI Proposes Major Reforms to Enhance Transparency and Safeguards in CIRP: A Deep Dive

CA Jaydeep Babubhai Vadher 20 November 2025 at 06:42

Explore key proposals from the IBBI’s November 2025 Discussion Paper aimed at strengthening the Corporate Insolvency Resolution Process (CIRP).

Corporate Guarantee vs Negative Lien: Key Transfer Pricing Clarification by ITAT Delhi

Vivek Jalan 01 December 2025 at 06:47

Understand why a negative lien is not a corporate guarantee and carries no transfer pricing implications, as clarified in the ITAT Delhi ruling in JOGPL Pvt Ltd.

The Interplay of Rights and Liabilities in a Registered Partnership Firm

Kapil kumar 19 November 2025 at 06:41

Understand the key rights and duties of partners in a Registered Partnership Firm under the Indian Partnership Act, 1932, and why a clear Partnership Deed is essential.