Acceptance of quantum additions does not automatically justify a penalty under Sections 271(1)(c) or 270A. Learn why AOs must clearly specify concealment, inaccurate particulars, under-reporting or misreporting, and how assessees can effectively contest penalties even after quantum proceedings attain finality.
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.
Explore key proposals from the IBBI’s November 2025 Discussion Paper aimed at strengthening the Corporate Insolvency Resolution Process (CIRP).
IntroductionIn today's fast-paced business environment, having multiple branches and distributed workforce leads to new challenges, especially when it comes to ..
Understand the meaning of 'Founder' and how it differs from 'Promoter' under Companies Act and SEBI laws, including control, liabilities and IPO implications.
Discover how consultants, especially Chartered Accountants, drive business growth through strategic insights, financial discipline, compliance, risk management, and scalable systems.
Understand the key differences between NCDs and CCDs, their regulatory treatment, dilution impact, and when businesses should choose each funding option.
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.
Employee alienation impacts productivity and well-being. Learn its causes, prevention strategies, leadership role, and how empowerment inspires workforce performance.
Know the updated GPay per day limit in India including P2P, merchant payments, daily cap, first-24-hr new user limit, VPA receive limit and how many transfers you can make.