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Articles by CA Aman Rajput

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NFRA Flags Lapses in Walker Chandiok Audit Practices, Raising Concerns for Grant Thornton Network

  CA Aman Rajput    01 January 2024 at 08:21

A recent inspection report by the National Financial Reporting Authority (NFRA) of India has thrown the spotlight on audit firm Walker Chandiok & Co LLP (WCCL), a member firm of the global Grant Thornton network.



SEBI Revamps Social Stock Exchange: Increased Scrutiny, New Instruments Boost Transparency and Impact

  CA Aman Rajput    29 December 2023 at 08:52

The Securities and Exchange Board of India (SEBI) has announced significant changes to the framework of the Social Stock Exchange (SSE) in a move aimed at strengthening oversight, enhancing transparency, and attracting impactful social enterprises.



IPO for Dummies - Shareholders point of view

  CA Aman Rajput    25 December 2023 at 08:25

An IPO, or Initial Public Offering, is a fancy way of saying a company is selling shares of itself to the public for the first time. This is a big deal because it raises money for the company and makes it "public," meaning its ownership is no longer private.



Income Tax Raids Net 351 Crore Cash and Expose Alleged Tax Evasion in Liquor Business

  CA Aman Rajput    23 December 2023 at 09:11

A recent press release from the Income Tax Department reveals a major crackdown on a business group operating in Odisha, Jharkhand, and West Bengal.



Understanding the Consumer Protection (Direct Selling) Rules, 2021

  CA Aman Rajput    22 December 2023 at 07:24

Recently, the Government of India introduced the Consumer Protection (Direct Selling) Rules, 2021 to regulate activities related to direct selling. These rules aim to protect consumers and ensure fairness in the direct selling business.



Decoding Safe Harbour for Intra-Group Loans: New Income Tax Rules Explained

  CA Aman Rajput    21 December 2023 at 07:11

The Central Board of Direct Taxes (CBDT) has recently released the Income-tax (Twenty-Ninth Amendment) Rules, 2023, making significant changes to how intra-group loans are treated for tax purposes.



Did an Airline Merge Away a Pilot's Career? Impact of merger!

  CA Aman Rajput    20 December 2023 at 06:51

Did this case soar with fair concerns about market manipulation, or did it crash and burn due to an internal employment dispute masquerading as a competition law issue?



Hostel Accommodation and GST: AAR Ruling and its Implications

  CA Aman Rajput    19 December 2023 at 06:45

This article delves into the details of this ruling and its far-reaching implications for hostel operators across the country.



Jewellery Found During Search Not Abnormal for High Net Worth Individuals

  CA Aman Rajput    16 December 2023 at 08:14

Whether jewellery found during a search at an HNI's premises could be considered unexplained income under section 69A of the Income-tax Act, 1961.



When Storage Becomes Manufacturing Under the Factories Act, 1948

  CA Aman Rajput    15 December 2023 at 09:22

The line between warehousing and manufacturing can be blurry, especially when a warehouse engages in activities beyond mere storage. This can lead to questions about compliance with regulations like the Factories Act, 1948 (the "Act").




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