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Postal Ballot Under Section 110 Companies Act 2013: E-Voting Procedure
Introduction In contemporary corporate governance, passing a resolution through Postal Ballot (E-Voting) stands as a pivotal method for companies to expedite decision-making proces
Treatment of Book Adjustments as Payments? Understanding GST Eligibility
Introduction In the contemporary business landscape, characterized by seamless movement of goods and services across states and borders, transactions between associated enterprises
Navigating the Securitization of IP Assets in India
Introduction The practice of leveraging intellectual property (IP) assets as collateral for financing is gaining momentum as businesses recognize the inherent value of intangible a
Reasons vs Grounds of Arrest: Supreme Court Clarifies (BNSS 35)
In a landmark decision, the Supreme Court emphasizes the need for specificity in the ‘grounds of arrest’ to uphold the legality of detentions under the UAPA. Introducti
MSME Samadhan Scheme: Delayed Payment Monitoring Scheme
Introduction Micro, Small, and Medium Enterprises (MSE Enterprises) play a crucial role in India’s economic landscape, contributing significantly to growth, innovation, and e
Gold Taxation: Navigating the Taxation Landscape of Gold Investments in India
Introduction The allure of gold as an investment avenue remains steadfast in India, deeply entrenched in cultural traditions and prized for its historical appreciation in value. Am
Online Dispute Resolution (ODR) in India: A Revolutionary Transition
Introduction to Online Dispute Resolution in India Online Dispute Resolution (ODR) in India represents a significant shift from traditional courtrooms to a digital justice delivery
Income Tax Assessments and Raids: Ensuring Fairness – A Detailed Examination
Introduction The fairness and impartiality of Income tax assessments and raids conducted by the Income Tax Department are essential pillars of a just tax regime. These processes, w
Limited Scope of DRT Review in SARFAESI Proceedings: Analysis of DRAT Chennai Ruling
In a significant judgment that clarifies the scope of DRT review in SARFAESI Proceedings, the Debt Recovery Appellate Tribunal (DRAT) in Chennai has outlined the constraints within
Margin Account vs Cash Account: SEBI Trading Account Difference
Introduction When venturing into the world of stock trading, deciding between a margin account and a cash account is a crucial step. While both types of accounts facilitate stock
