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By CA Tushar Aggarwal & CA Geetika Shrivastava
Introduction Prior to the introduction of GST, the Union Government had the power to levy tax on Intellectual property rights (hereinafter referred to as 'IPR' or 'IP rights') if they fell under th ........ View More
By CA Tushar Aggarwal & CA Sachin Jain
Introduction Although social responsibility as a concrete notion might be the product of the recent time, it has shared an interwoven colloquy with the business industry for a while now. While maxi ........ View More
By CA Tushar Aggarwal & CA Sachin Chopra
Introduction In the recent past, the Government has unearthed multiple cases of fraudulent Input Tax Credit (hereinafter referred to as ‘ITC’) being availed, due to issuance of fake invoices, issua ........ View More
By CA Tushar Aggarwal & CA CA Vedant Swaroop
Introduction Under GST, normally the liability to pay GST remains with the supplier unless the said supply is covered by the reverse charge mechanism. Section 9(3) of the CGST Act provides that ........ View More
By CA Tushar Aggarwal & CA Manish Garg
Introduction It is a common practice (specially in group companies) that an employee employed with one company is deputed for work to another company. During such deputation or secondment, such e ........ View More
By CA Tushar Aggarwal & CA Pitam Goel
By CA Tushar Aggarwal & CA Abhishek Mittal
Background Once a booming industry, the current phase through which the real estate industry is passing through can be at least said be a slow-down phase if not exactly recession phase. The lack o ........ View More