Convertible Note (“CN”) is an attractive financing instruments for early stage funding of Startups due to its flexibility and ...

ITAT Delhi held that property purchased in the name of mother out of sale consideration of property inherited by mother and son is allowed as deduction u/s. 54F to son since entire sale consideration ...

Bombay High Court directed release of bank guarantees since claim stood extinguished due to default on part of respondent to lodge their claim with Resolution Professional. Accordingly, interim ...

It is common knowledge that Income Tax & GST officials do not provide personal hearing before imposing additional taxes and ...

NCLT Bengaluru held that insufficiently stamped/ unstamped agreements do not present a bar to a Section 7 application under ...

Jammu Kashmir High Court held that contractor is liable to pay GST at rates prevailing on last date for receipt of tender.

This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, ...

Investors are the backbone of any company. To turn the prospective investor into investor of the company, Annual Report plays ...

2. Section 194T uses the term “ Partner ” and does not specify the same as working or non-working. Thus the distinction ...

Introduction The Government of India’s PLI Scheme for Electronic Components is a powerful initiative to boost domestic ...

Telangana High Court directed payment of interest @ 6% for non-payment of principal amount as directed by the Court for price adjustment towards Labour and other material. Notably, interest is payable ...

Delhi High Court held that Eating House Registration/ License shall be deemed to be duly registered until its registration certificate is duly renewed OR renewal has been refused in terms of para-6 ...