GST
Assignment of Leasehold Rights Equals Sale of Land, Not Liable to GST : Gujarat HC Rules
Issue involved
Whether assignment of leasehold rights qualify as supply of services for the purpose of levy of GST?
Facts of the case
The Gujarat Industrial Development...
Income Tax
Cadbury’s ₹320 Crore Tax Dispute: When Marketing Meets Transfer Pricing
When we think of Cadbury, the first thing that comes to mind is the purple wrapper and the tagline “Kuch Meetha Ho Jaaye.” But...
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Top News
Interim Budget 2024-25: Attracting the Masses with Populist Schemes as Modi Eyes Re-election
Crafting an interim budget with elections in sight, FM Nirmala Sitharaman unleashed a slew of populist measures. As PM Modi seeks renewal, the government...
Top News
Section 43B: What’s New and Why It Matters & Impact on MSME Payments.
To promote timely payments to micro and small enterprises, payments made to such enterprises have been included within the ambit of section 43B of...
Finance
A Brief Insight into the procedure of Initial Public Offering (IPO) in India.
With the current rainfall of IPOs by the companies in the Indian markets during current month or rather from last quarter, it will not...
Top News
Why Trademarks are important in today’s business world?
In today’s modern world, consumers are inundated and continuously exposed to trademarks in everyday life. Consider the terms Band-aid, Jacuzzi, Super-glue, Pampers, and Chapstick,...
General
PAM,TAM,SAM,SOM- Tools of Market Size Analysis
Definition
PAM, TAM, SAM and SOM are acronyms that represents different subsets of a market.
PAM or Potential Addressable Market includes people not currently included in...
Startups
Guidelines for Assistance to Incubators under Startup India Seed Fund Scheme
The following are the guidelines for assistance to incubators under the Startup India Seed Fund Scheme
Experts Advisory Committee (EAC) shall evaluate incubators for grant...
Income Tax
AO not permitted to invoke the provisions of section 56(2)(vii)(b)(ii) in the absence of sub clause (ii) in the Act as on the date...
Parinda Borda vs. ITO
Where the assessee had entered into agreement to sale cum possession of immovable property and paid substantial consideration prior to...
Finance
E-Rupi Digital Payment Platform- First step towards adoption of digital currency in India
Introduction
On 2 August 2021, PM Narendra Modi launched a digital
payment platform called e-RUPI Digital Platform. National Payments Corporation
of India (NPCI) in association with...
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