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Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
![Reduction in Share Capital of Subsidiary Amounts to Asset Transfer u/s 2(47), Income Tax Act: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-Supreme-Court-of-India-Reduction-in-Share-Capital-Subsidiary-amounts-Income-Tax-Act-taxscan.jpg "Reduction in Share Capital of Subsidiary Amounts to Asset Transfer u/s 2(47), Income Tax Act: Supreme Court [Read Judgement]")
Reduction in Share Capital of Subsidiary Amounts to Asset Transfer u/s 2(47), Income Tax Act: Supreme Court [Read Judgement]
The Supreme Court of India, in a recent judgment, has held that the reduction in share capital of a subsidiary company and the resultant proportional...
![[Update] GST Portal Down till 6 PM! GSTN working on Fixes while Due Date Pressure Builds for Tax Professionals](https://www.taxscan.in/wp-content/uploads/2025/01/gst-portal-not-working-gst-portal-not-working-today-gst-portal-gst-portal-issue-Taxscan.jpg "[Update] GST Portal Down till 6 PM! GSTN working on Fixes while Due Date Pressure Builds for Tax Professionals")
![Income Tax Annual Digest 2024: ITAT Cases [Part 15]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Income-Tax-Annual-Digest-Income-Tax-Annual-Digest-2024-Annual-Digest-2024-Annual-Digest-ITAT-ITAT-Cases-DDIT-assessment-under-section-148-Income-Tax-Act-1961-annual-round-up-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 15]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-Annual-Digest-ITAT-Cases-Income-Tax-Annual-Digest-2024-annual-round-up-ITAT-ITAT-Annual-Digest-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 14]")
Biometric-Based Aadhaar Authentication, Document Verification for Rajasthan GST Registration Applicants: GSTN issues Advisory
The Goods and Services Tax Network ( GSTN ) has introduced a biometric-based Aadhaar authentication and document verification process for GST registration applicants in Rajasthan, effective from...
![Income Tax Annual Digest 2024: ITAT Cases [Part 13]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-News-Annual-Income-Tax-Digest-2024-ITAT-Cases-2024-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 13]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 12]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Income-Tax-Annual-Digest-Income-Tax-Annual-Digest-2024-ITAT-ITAT-Cases-Annual-Digest-ITAT-Benches-of-India-CIT-National-Faceless-Appeal-Centre-NFAC-two-member-bench-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 12]")
![Phase III HSN Code Implementation in GSTR-1 and GSTR-1A: GSTN issues GST Advisory [Read Guidelines]](https://www.taxscan.in/wp-content/uploads/2025/01/GSTR-GST-1-GSTR-1A-Phase-III-HSN-code-implementation-Goods-and-Services-Tax-Network-TAXSCAN.jpg "Phase III HSN Code Implementation in GSTR-1 and GSTR-1A: GSTN issues GST Advisory [Read Guidelines]")