Tuesday, August 11, 2020

Columns

Giving them their Dues is No Alms

Coming at a time when the prospects for future appear bleak, the decision of the Hon’ble High Court of Delhi in the case of Brand Equity Treaties Ltd and others is heartwarming. Scores...

Strengthening the Power of Shareholder for approving Managerial Remuneration

Just as profits drive business, incentives drive the managers of the business. Not surprisingly then, in a fiercely competitive corporate environment, managerial remuneration is an important piece in the management puzzle. While...

GST REFUND MODES- EPCG, Advance Authorisation or Deemed Export? – Via Customs

The article has tried to analyze the export transactions which requires re-engineering since different cost implications when different options under custom and GST laws are combined. Options under domestic GST can be combined...

Demystifying GST Provisions for Resolution Professional

Being insolvent is not a crime; it can be for reasons like the change in the market dynamics or change in the regulations or change in consumer habits or reasons beyond anyone's...

Vehicle Detention /Confiscation-Procedures and Law

After the GST regime is implemented and the thereafter e-way bill has been made mandatory, many cases wherein vehicles are carrying the goods are detained at the behest of any sort of...

What’s in store for the Banks and Financial Institutions under the PMLA?

With the introduction of the Prevention of Money Laundering ( PMLA ) Act, 2002 (‘Act’), which was made effective from 01.07.2005, a number of legal issues arose, which required adjudication in various...

Critical Analysis of the Companies (Amendment) Bill, 2020

Amendment to the Companies Act, 2013 (‘the Act’) seems to be a routine activity of the Government. The Act was amended by the Companies Amendment Act, 2015, 2017, 2019 and now, in...

Need for frequent GSTR-2A Reconciliation after introduction of new sub-rule (4) under rule 36 of the CGST Rules, 2017 for Optimum Utilisation of Working...

GST was implemented in our country from 1st of July 2017, bypassing the GST Act in the parliament on the 29th of March 2017. The main object of GST was to implement...

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Annual Return on Foreign Liabilities and Assets (FLA Return) Under FEMA 1999

As more companies involve themselves with foreign investments, the importance of the Foreign Exchange Management Act (FEMA) regulations and their compliance becomes a major...