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Popular Articles


Any claim not included in Resolution Plan shall be extinguished: Supreme Court

  FCS Deepak Pratap Singh    06 August 2024 at 08:29

Once a Resolution Plan is approved by the Adjudicating Authority, the same, irrespective of whether or not they participated in the CIRP, binds all creditors and any claims not forming part of the approved Resolution Plan shall stand extinguished.



IBBI's New Proposal: Streamlining MSME Resolution with Registration and Disclosure Reforms

  CS Peer mehboob    28 August 2024 at 14:09

On August 23, 2024, the Insolvency and Bankruptcy Board of India (IBBI) introduced a discussion paper proposing crucial amendments to the IBBI(Corporate Insolvency Resolution Process) Regulations, 2017 (CIRP Regulations).



Integrating Social Impact Assessment: A Holistic Approach to Planning and Decision-Making

  CA Rajeev Joshi    13 July 2024 at 15:22

While Social Impact Assessment (SIA) has become significant in evaluating the potential effects of projects, programs, and policies on communities and social st..



Deemed Dividend: Understanding Section 2(22) of the Income-tax Act, 1961 and Its Implications

  Affluence Advisory    26 September 2024 at 08:33

Section 2(22) of the Income-tax Act, 1961 (the Act), deals with Dividends. Sub-clause (e) of section 2 sub-section (22) of the Act includes payments made by a private company by way of advance or loan to a shareholder



GST Council Nears Decision on Cutting Taxes for Insurance Premiums; Final Call Expected in Next Meeting

  Sachinpro badge    10 September 2024 at 08:37

The GST Council is considering reducing the GST on life, health, and reinsurance premiums, currently at 18%.



Embracing Sustainability: Voluntary Business Responsibility and Sustainability Reporting (BRSR) Benefits

  CA Naveen M    24 September 2024 at 08:35

Voluntary adoption of Business Responsibility and Sustainability Reporting (BRSR) brings numerous benefits to organizations, enhancing their reputation, risk management, financial performance, and strategic decision-making.



Shifting Ideals: A Call to Action for India's Youth on 78th Independence Day

  CA Naveen M    16 August 2024 at 08:36

As India celebrates its 78th Independence Day, it's essential to reflect on the radical shift in the ideals of the youth during the pre-independence era and today.



Conversion of Sole Proprietorship into Private Limited Company

  J. D. Shah Associates    26 September 2024 at 08:33

In this article, we'll explore the process and benefits of converting a Sole Proprietorship into a Private Limited Company.



GST on Lease/Rental Transactions

  SUSHANTA KUMAR MISHRA    27 September 2024 at 08:38

A lease is a contractual arrangement between owner (lessor) & user (lessee) whereby one party, the lessor, grants the right to use a particular assets (such as a parcel of land, building, equipment, or machinery etc.) for a specific period and under specified conditions to the other party, the lessee.