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SME IPOs: Unlocking Growth Opportunities for Small and Medium Enterprises
Introduction SME IPOs offer a strategic pathway for small and medium-sized enterprises to tap into capital markets, facilitating growth initiatives and bolstering market presence.
GST Notifications in India: Unpacking the Complexities and Implications of Goods and Services Tax (GST) for a Comprehensive Analysis
Introduction: India’s economic evolution over the past few decades has been remarkable, marked by significant reforms and policy changes aimed at fostering growth, stability,
Mandatory Disclosure in Board’s Report: A Comprehensive Analysis of Required Disclosures in Companies’ Board of Directors Reports
Introduction: The relationship between a company’s board of directors and its shareholders is fundamental to effective corporate governance. Transparency, accountability, and
Arrests under CGST Act: Arrest Cannot Be Routine for Mere CGST Act Violation – Key Observations from Bombay High Court’s Judgment
Introduction In a landmark decision, the Bombay High Court has ruled that arrests for alleged violations of the Central Goods and Services Tax (CGST) Act should not be conducted ro
GSTAT Constitution: A Chronological Analysis and Time Limit for Appeals
Introduction The Goods and Services Tax Appellate Tribunal (GSTAT) plays a critical role in adjudicating disputes arising under the GST regime. Its formation and operationalization
Delhi High Court Denies Interim Relief in NFRA Penalties on Reliance Capital Audit
Introduction The Delhi High Court recently denied interim relief in a high-profile case involving the National Financial Reporting Authority (NFRA) penalties imposed on auditors as
Supreme Court Clarifies Female Hindu’s Claim to Ownership of HUF Property
The Supreme Court underscores the necessity of possession and specific acquisition modes for a female Hindu to claim full ownership of undivided HUF property. Introduction In a lan
Non-Banking Financial Companies (NBFCs): Navigating the Diverse Landscape – Types, Compliance, and RBI Directives
Introduction Non-Banking Financial Companies (NBFCs) constitute a vital segment of India’s financial ecosystem, offering a wide array of financial services. Understanding the
Temple Entry Fee Exempt: AAR Rajasthan Rules Collection of Entry Fee for Temple Hall Exempt from GST
Introduction: AAR Rajasthan Ruling on Temple Entry Fee GST Exemption In a recent ruling by the Authority for Advance Rulings (AAR) Rajasthan, the case of Shri Digamber Jain Sidhkut
Share Dematerialization: Navigating Procedural Challenges
Introduction In the dynamic landscape of investment, the transition from physical assets to electronic formats has become imperative, exemplified by the dematerialization of shares
