Small and medium enterprise (SME) in India can raise money through Initial Public Offering (IPO) and get listed at the Stock Exchanges. BSE and NSE are two such SME Exchange platforms which helps in raising funds from capital markets for such enterprises.
Blockchain gives a significant level of safety and security with regard to transaction data and money. It additionally permits users to exploit the transparent system and foundation alongside low operational expenses with the aid of decentralization.
The RBI has, vide notification dated 06.08.2020, issued a new framework for resolution of stressed loans caused by Covid-19.
We are hereby presenting the Top 3 GST Judgements (High Court / AAR / AAAR/ NAPA) for the month of July 2020
All the GST Amendment and GST Portal related changes in July 2020 has been presented in this article
GST on directors remuneration according to the entry no. 6 of Notification No. – 13/2017 –a company or body corporate shall pay GST on reverse charge basis on the amount of remuneration paid or payable to directors of the said company or body corporate and on the other hand Schedule III of the CGST Act, 2017
This article gives a thorough analysis of Sections 40A(3) and 40A(3A) of the Income Tax Act, which deals with the Restrictions on Expenditure (Capital & Revenue).
Discussing Sections 145, 145A and 145B of the Income Tax Act 1961, including the applicability of Income Computation and Disclosure Standards (ICDS) .
Amendment proposed in CGST & IGST Act, 2017 as per the Union Budget 2021, and its Impact on professionals and Taxpayers of the country.
SC time and again has confirmed that Right to travel abroad is the most cherished Fundamental Right as envisaged in Article 21 of the Constitution of India and the same cannot be taken away except according to the procedure established by law.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English