The Government of India has issued the much-awaited clarification (vide Circular No. 178/10/2022- GST dated 3rd August 2022) on what could get covered as a ‘supply' under the entry...

This framework is designed with the dual purpose of supporting the interests of exporters and honouring the commitments made to international organizations.

A letter issued by SEBI to BSE has caused ripples. The letter was disclosed by BSE on 26 April 2024. In it, SEBI posed a demand for shortfall in regulatory fees to be paid to by BSE to SEBI.

The Securities and Exchange Board of India ("SEBI") has prepared a standardised reporting format for Investment Advisers. Henceforth, Investment Advisers need to submit reports for half-yearly periods...

Regulation 16(1)(c) and 17(c) of the Securities and Exchange Board of India Regulations, 2012 states that Category I and Category II Alternative Investment Funds ...

CBIC, vide Notification No. 10/2022-Central Tax dated July 05, 2022, exempts taxpayers having aggregate turnover up to INR 2 crores from filing annual return in Form GSTR-9/9A for the Financial Year 2021-22.

Budget 2022 brought in another set of significant modifications be it extending time limit for certain compliances in the GST laws or change of definition of 'Proper Officer'...

The Supreme Court Judgment dated 20.01.2022, in the matter of Arunachala Gounder has whipped up a lot of interest and intrigue – more so among the general population than the legal community.

This extension of the De Minimis Exemption will be a welcome step for enterprises that are contemplating M&A activities.

The Finance Bill 2021 has proposed that goodwill of a business or profession will not be considered as a depreciable asset.

The period April 2019 – November 2019 saw 279 inbound and domestic M&A deals with announced value of USD 24.45 billion across 134 transactions, as compared to 343 inbound and...

We hope this email finds you well. We are writing to you with an important update regarding mandatory registration requirements applicable to imports of certain Chemicals into India.

The Insolvency and Bankruptcy Code, 2016 (IBC Code) was implemented against the backdrop of challenges faced by the Banking Sector on account of increasing Non-Performance Assets (NPAs).

The steel industry contributes to 2% of India's GDP and employs close to 25 lakh people. Over the last decade, India with its growing manufacturing capabilities has been striking a fine balance...

The Finance Minister has presented her 4th Budget in the backdrop of factors including the 3rd wave of COVID 19 and significant buoyancy in tax collections during the year 2021-2022.

The Central Board of Direct Taxes has made various amendments to the Income Tax Rules dealing with transfer pricing, which are to be enforced with effect from April 1 2013.

This move will enable the NHAI to monetize completed national highways that have a toll collection track record of at least one year.

In the run up to WTO's 13th Ministerial Conference at Abu Dhabi, a draft of the Chair's text for the Joint Statement Initiative (JSI) on E-Commerce, dated 15th January 2024....

As a lawyer practicing in Indian courts one is often asked, almost regularly in fact, "how long before the decree is enforced?". To that one question there is a standard answer "I do not know".

The pandemic led to the extension of the five-year Foreign Trade Policy (FTP) 2015-2020 by two years. From April 1, 2022, India's new FTP is expected to be introduced.