A summary of the Companies Act, 2013 provisions on dividend declaration, including sources of funds, rules for inadequate ...

A summary of the recent GSTN advisory to hard-lock GSTR-3B forms, and how this change may contradict existing GST laws and ...

Learn how DTAAs affect capital gains tax on Indian mutual funds for non-residents. Judicial precedents clarify that gains are ...

Find out if an Indian company's corporate guarantee to a foreign related party without a fee can be considered an export of service under GST, and how to claim a zero-rated ...