Popular Articles

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Raj Jaggi 22 January 2026 at 07:07

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

Trust vs Company Structure: Which Offers Better Investor Protection and Transparency?

CA Shiwali Dagar 26 May 2025 at 08:49

How does the trust structure compare with company structure in terms of investor protection and transparency?

Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST

Raj Jaggi 27 January 2026 at 06:53

An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.

Why Legal Compliance Matters Most After LLP Registration?

LaxmiKant Palla 10 November 2025 at 06:34

Registering an LLP is just the beginning, staying legally compliant is what truly safeguards your business. Learn why post-incorporation compliance matters, how it protects your LLP from penalties, preserves limited liability, builds credibility and ensures long-term growth through timely filings and proper documentation.

Comprehensive Guide to Issue of Shares with Differential Voting Rights (DVR)

Affluence Advisory 26 June 2025 at 08:33

This comprehensive guide provides a detailed understanding of DVR shares, their legal framework, benefits, conditions and the procedure for their issuance in India.

Less Criticism And More Self-Improvement: New Year's Resolution Of A Smart Chartered Accountant

Raj Jaggi 01 January 2026 at 07:19

A reflective New Year guide for Chartered Accountants on self-improvement, discipline, courage, health, continuous learning, and reducing criticism, highlighting how inner refinement leads to lasting professional and personal growth.

Powering Hospitality: ITC On Independent Feeder Infrastructure

Raj Jaggi 13 January 2026 at 07:08

Electricity is a core service enabler in hotels, not mere infrastructure. This article explains why GST ITC on independent feeder lines qualifies as plant and machinery under Sections 16 and 17 of the CGST Act, supported by statutory definitions, judicial reasoning, and business reality.

Compliance And Valuation In Slump Sale Transaction u/s 50B

Affluence Advisory 10 December 2025 at 06:45

Understand the concept of slump sale under Section 2(42C) of the Income Tax Act, 1961, including its definition, capital gains computation, FMV rules, and key tax implications for buyers and sellers. Learn how net worth is calculated, GST impact, compliance requirements, and corporate law considerations for undertaking transfers.