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News, Blog, Insolvency and Bankruptcy Code

March 24, 2023

NCLT rejected CIRP plea u/s 94 as bank took no action against appellant-guarantor

Case Details: Amanjyot Singh v. … Continue reading “NCLT rejected CIRP plea u/s 94 as bank took no action against appellant-guarantor”

Blog, News, Company Law

March 24, 2023

[Opinion] Consequences of failing to maintain the register of contracts with director’s interest

Prof R Balakrishnan – [2023] … Continue reading “[Opinion] Consequences of failing to maintain the register of contracts with director’s interest”

Blog, News, Account & Audit

March 24, 2023

[Case Study] Ind AS 16 | Treatment of Capitalization of Insurance Policy Premium

As per para 16 of … Continue reading “[Case Study] Ind AS 16 | Treatment of Capitalization of Insurance Policy Premium”

Blog, News, Account & Audit

March 23, 2023

[llustrative Checklist] Disclosure Requirements under Ind AS 103 | Business Combinations

The objective of Ind AS … Continue reading “[llustrative Checklist] Disclosure Requirements under Ind AS 103 | Business Combinations”

News, Blog, GST & Customs

March 23, 2023

[Opinion] Burden of Proof to claim GST ITC as per recent Supreme Court Judgment

Ashwani Kumar – [2023] 148 … Continue reading “[Opinion] Burden of Proof to claim GST ITC as per recent Supreme Court Judgment”

Blog, News, Income Tax

March 23, 2023

CIT(E) doesn’t have authority to delay in submitting application for approval u/s 10(23C)(vi): ITAT

Case Details: Manav Rachana Education … Continue reading “CIT(E) doesn’t have authority to delay in submitting application for approval u/s 10(23C)(vi): ITAT”

Blog, News, Company Law

March 23, 2023

[Opinion] Redevelopment Projects – Majority Rules, Minority Squeezes!

Redevelopment has been buzz word … Continue reading “[Opinion] Redevelopment Projects – Majority Rules, Minority Squeezes!”

Blog, News, Insolvency and Bankruptcy Code

March 23, 2023

Evidence of personal guarantor’s presence precludes denial of awareness of absence of notice u/s 95(1) of IBC: NCLAT

Case Details: Premjit Singh Chadha … Continue reading “Evidence of personal guarantor’s presence precludes denial of awareness of absence of notice u/s 95(1) of IBC: NCLAT”

Blog, News, Transfer Pricing

March 23, 2023

TPO couldn’t allocate entire ‘market spread’ to assessee’s without FAR of AE at trading location: ITAT

Case Details: UBS AG v. … Continue reading “TPO couldn’t allocate entire ‘market spread’ to assessee’s without FAR of AE at trading location: ITAT”

Blog, News, Account & Audit

March 23, 2023

ICAI issues Exposure Draft of the ‘Guidance Note on Transfer of Capital Reserve’

Certain Indian Accounting Standards (Ind … Continue reading “ICAI issues Exposure Draft of the ‘Guidance Note on Transfer of Capital Reserve’”