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Investigation Powers of Enforcement Directorate Under FEMA: A Practical Guide
Introduction The Foreign Exchange Management Act, 1999 (FEMA) is the primary legislation governing foreign exchange transactions in India, aiming to facilitate external trade and p
Anti-Profiteering Mechanism Upheld: Delhi High Court Validates and Ensures Integrity of GST
Introduction The anti-profiteering mechanism embedded within the Goods and Services Tax (GST) framework, as delineated by Section 171 of the CGST Act, 2017, serves as a safeguard t
Interest Remittance on Advance Payments: Navigating the Legality of Foreign Remittance in Imports
In the realm of international trade, import transactions often involve intricate contractual agreements between overseas sellers and importers. One common point of contention in su
Shifting of Registered Office: Procedure for Relocation from One State to Another
Introduction Shifting the registered office of a company is a complex process that involves legal, administrative, and practical considerations. It requires compliance with specifi
Arrest & Bail Under GST: Understanding the Legal Framework
Introduction Tax administration in India involves robust measures to tackle tax evasion, including inspection, search, seizure, and arrest. These measures, though stringent, are es
One Person Company (OPC) Registration in India
Introduction One Person Company (OPC) registration has emerged as a modern and innovative form of business under the Companies Act, 2013, aiming to facilitate the incorporation of
EPF and ESIC: Exploring Variances in Employee Welfare – A Comprehensive Analysis
Introduction: Understanding EPF and ESIC In the realm of employee welfare and social security programs in India, two significant pillars stand tall: the Employee Provident Fund (EP
Directorships under the Companies Act 2013: Consequences of Exceeding Prescribed Limits and Regulatory Examination
Introduction In recent years, the Ministry of Corporate Affairs has intensified its focus on ensuring compliance with corporate governance norms and statutory requirements. One cru
GST Registration Cancellations: Ensuring Procedural Integrity through Recent Legal Rulings
Introduction The Goods and Services Tax (GST) regime in India brought about significant changes in the taxation system, aiming for a unified and streamlined approach to indirect ta
Foreign Portfolio Investors: Understanding and Navigating Enhanced Disclosure Requirements for Focused FPIs and Large Value Investors
Introduction The landscape of foreign portfolio investment in India underwent a significant transformation with the introduction of a SEBI Circular on November 1, 2023. This circul
