Search
Decoding Term Sheets – The Blueprint of Startup Investments
Explore the essentials of term sheets with insights on how they steer startup investments and shape future growth.
Jun 23, 202428 min read
Madras High Court Denies Jurisdiction Under A. 226 Due to Non-Compliance with S. 65B of the Indian Evidence Act
Madras High Court rules on digital evidence mismanagement, directing appeal for procedural lapses.
Jun 23, 20243 min read
ITAT Rules Out Additions to Completed Assessment Years in the Absence of Incriminating Evidence
ITAT confirms no tax additions without incriminating evidence, even for statements recorded under s.132(4).
Jun 22, 20243 min read
DCF Method for OCPS Valuation Validated: ITAT Rejects Excess Premium Addition for Shares Issued to Holding Company
ITAT upholds DCF method for OCPS, dismissing Revenue's appeal on excess premium taxability under s. 56(2)(viib).
Jun 22, 20244 min read
Automation of Due Diligence in Mergers & Acquisitions: Is It Possible?
Explore how AI streamlines M&A by rapidly analyzing data, ensuring precision, and cutting costs in due diligence processes.
Jun 19, 20247 min read
ITAT Clarifies Valuation Principles for Non-Cumulative Redeemable Preference Shares
ITAT decision highlights expert valuations' critical role in fair share pricing disputes, setting rigorous evidential standards for AOs.
Jun 19, 20244 min read
Resolving GST Return Mismatch: Strategies for Compliance and Correction
Explore effective techniques to correct GST mismatches, ensuring accurate tax reporting and streamlined compliance.
Jun 17, 202413 min read
A Double-Edged Sword for Appellate Tribunals: Kerala HC Rules that Non-Prosecution Is No Ground for Dismissal
Kerala HC mandates ITAT to consider appeals on merits, enhancing fair adjudication.
Jun 17, 20243 min read
CCI Rejects Cartel Allegations on Price Manipulation in Gujarat Ship Recycling
CCI clears firms in Gujarat of cartel claims, emphasizing robust market competition and legal scrutiny.
Jun 17, 20242 min read
GAAR Prevails Over SAAR: Telangana High Court Reaffirms Substance Over Form in Tax Avoidance Cases
Telangana HC rules: Tax schemes must show real economic activity, not just legal formality.
Jun 15, 20244 min read
SEBI Issues Comprehensive Master Circular for Research Analysts to Streamline Regulations
SEBI's new circular empowers Research Analysts, ensuring robust market compliance and investor protection.
Jun 15, 20245 min read
Karnataka High Court: Retrospective Application of the Black Money Act Under A. 20 of the Constitution
Karnataka HC protects citizens from retroactive tax laws, upholding justice and constitutional integrity.
Jun 15, 20244 min read