Tax Guru7m
International environmental law – a critical study
International environmental law (IEL) is an emergent critical framework to face the issues of global environmental challenges. It refers to treaties, customary international law, and principles in a ...
Tax Guru14m
Foreign Food Manufacturing Facility Registration Requirement
Reference is drawn to FSSAI’s order of even no. dated 10th October, 2022, whereby it was notified that registration of ...
Tax Guru15m
Concept of HUF And It’s Taxation Under Income Tax Law
Introduction A Hindu Undivided Family (HUF) is a distinct legal entity recognized by the Indian tax system. It is essentially ...
Tax Guru15m
Implementation of Section 51A, UAPA, 1967: Change in Central Nodal Officer Details
Sub: Procedure for implementation of Section 51A of the Unlawful Activities (Prevention) Act, 1967- Change in the details of the Central [Designated] Nodal Officer.
Tax Guru15m
CBDT Guidelines for Delay Condonation in Forms No. 9A/10/10B
Central Board of Direct Taxes (CBDT) issued Circular No. 16/2024 on November 18, 2024, establishing updated procedures for condonation of delays in filing Forms 9A, 10, 10B, and 10BB for Assessment ...
Tax Guru15m
SEBI Amends Guidelines on Default Ratings for CRAs
The Securities and Exchange Board of India (SEBI) has amended Paragraph 15 of the Master Circular for Credit Rating Agencies (CRAs), which addresses default ratings for debentures, bonds, and other ...
Tax Guru15m
Dynamics of Shareholder Democracy: Indian Perspective on Corporate Governance
Regulation 44 of SEBI (LODR) Regulations, 2015, provides that a listed entity shall provide the facility of remote e-voting ...
Tax Guru7h
No reassessment based on “certain presumptions” without concrete material evidence for doubting source of funds as Loans in Bank Statement
Conclusion: Once the company had shown the source of giving loan from various transactions reflected in the bank statement and had given the details, there were no reason to doubt the source of funds.
Tax Guru7h
IFSCA Exempts Certain Entities from AML/CTF Guidelines
The International Financial Services Centres Authority (IFSCA) issued a circular on November 18, 2024, exempting certain entities and activities from the applicability of the Anti-Money Laundering ...
Tax Guru7h
Impact of Tax Policies on India’s Healthcare System & medical professionals
Abstract: The healthcare system in India, plays a significant role in the welfare of society and is also a major source of revenue generation and employment in the country. The medical sector is ...
Tax Guru16h
Is a Sanyasi (Renunciate) Entitled to Own Copyright in Literary Works?
Copyright is an inherent right: Under Section 17 of the Copyright Act, 1957, the author of a literary work is the first owner ...
Tax Guru16h
Understanding New IMS (Invoice Management System) on GST Portal
Arjuna Krishna, I heard there’s a new Invoice Management System (IMS) on the GST portal. What’s it all about? It sounds complicated. Krishna Arjuna, IMS is ...