Popular Articles

ESOP Compliance for Indian Startups: Complete Guide to ROC, Tax, Ind AS 102 & FEMA

Posted by sanyam goel 01 June 2026 57 Views

Learn the complete ESOP compliance process for Indian startups, including scheme drafting, MGT-14, SH-6, PAS-3 filings, FMV valuation, Ind AS 102 accounting, TDS on exercise, DPIIT startup benefits, and FEMA requirements. A practical guide for founders, CAs, CS professionals and startup advisors.

When suspicion stops a moving truck but the law demands more than mere doubt

Posted by Raj Jaggi

23 May 2026 49 Views

In the case of Ranjeet Kumar Poddar v. Assistant Commissioner of CGST & CX, the Court emphasized that detention of goods, especially perishable consignments, should not become a punitive or commercially destructive exercise before adjudication reaches finality.

Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

Posted by Raj Jaggi

01 May 2026 48 Views

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.

The Interplay of Rights and Liabilities in a Registered Partnership Firm

Posted by Kapil kumar 19 November 2025 47 Views

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.

How To Apply for Nil or Lower TDS Deduction for NRIs and Residents?

Posted by Shreyans Panchal 22 May 2025 42 Views

Section 197 of the Income Tax Act allows taxpayers to apply for lower or nil TDS deduction if their income is below the specified threshold.

Exemptions and Deductions For Army Personnel For AY 2025-26

Posted by Mitali 25 February 2026 41 Views

Know how army personnel can save more on taxes in AY 2025-26? From exempt allowances to deductions u/s 10, 80C, and 24(b)

Working Capital Management for Indian SMEs: Why Cash Flow Kills More Businesses Than Losses

Posted by CA CS Nilay Shah 17 June 2026 40 Views

Learn how effective working capital management helps Indian SMEs improve cash flow, reduce financing costs, optimize inventory, manage debtors and sustain business growth.

Trump's Board of Peace and "Parallel UN" Proposal

Posted by T.R.Radhakrishnan 31 January 2026 39 Views

A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.

Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

Posted by Vivek Jalan 01 May 2026 39 Views

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.