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VALIDITY OF THE ASSESSING OFFICER'S NOTICE TO DECEASED TAXPAYERS: A LEGAL PERSPECTIVE
This article looks to answer very specific question whether a notice issued by the Assessing Officer to the dead person is valid and if...

Shrreyans Mehta
Mar 7, 202311 min read
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EMPOWERING ENTREPRENEURS: A COMPREHENSIVE ANALYSIS OF THE STAND-UP INDIA SCHEME
INTRODUCTION The Stand-Up India Scheme is a government initiative launched in 2016 by the Government of India to promote entrepreneurship...

Shrreyans Mehta
Mar 7, 20235 min read
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AN ANALYSIS OF DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA) BETWEEN INDIA AND UAE
The famous quote by Benjamin Franklin, "In this world nothing can be said to be certain, except death and taxes," still rings true today....

Shrreyans Mehta
Mar 6, 20238 min read
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ARTIFICIAL INTELLIGENCE IN THE BOARDROOM: EXPLORING LEGAL IMPLICATIONS AND ETHICAL CONSIDERATIONS
Artificial intelligence (AI) is no longer just a futuristic concept - it's already transforming the way businesses operate, and the...

Shrreyans Mehta
Mar 6, 20237 min read
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SEBI'S GOVERNANCE GAMEPLAN: IMPROVING CORPORATE STANDARDS IN INDIA
Corporate governance refers to the system of rules, practices, and processes by which a company is directed and controlled. It involves...

Shrreyans Mehta
Mar 6, 20238 min read
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IP MANAGEMENT 2.0: HOW BLOCKCHAIN TECHNOLOGY CAN CHANGE THE GAME
The management of intellectual property (IP) has traditionally been a complex and time-consuming process, with various stakeholders...

Shrreyans Mehta
Mar 3, 20238 min read
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WHETHER PENALTIES OR FINES PAID BY THE ASSESSEE CAN BE ALLOWED AS EXPENDITURE INCURRED FOR BUSINESS
This article looks to answer a very specific question whether penalties or fines paid by the Assessee can be allowed as deduction u/s...

Shrreyans Mehta
Mar 3, 20239 min read
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WHETHER BANK PASSBOOKS CAN BE REGARDED AS THE BOOKS OF ASSESSEE FOR MAKING ADDITION U/S 68?
This article looks to answer a very specific question whether the Assessing Officer make an addition u/s 68 of the Income Tax Act, 1961...

Shrreyans Mehta
Mar 3, 20237 min read
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CAPITAL GAINS ON UNCERTAIN DEFERRED CONSIDERATION: AN UNSETTLED PROPOSITION
The article specifically revolves around the question whether capital gains can be charged on deferred consideration that is neither...

Shrreyans Mehta
Mar 2, 202311 min read
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THE REGULATORY REQUIREMENTS FOR OBTAINING AN UPI AGGREGATOR LICENSE IN INDIA
Unified Payments Interface (UPI) is a real-time payment system developed by the National Payments Corporation of India (NPCI) that...

Shrreyans Mehta
Mar 2, 20238 min read
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POLLUTION CONTROL CERTIFICATE IN TAMILNADU: NAVIGATING THE PROCESS AND ENSURING COMPLIANCE
INTRODUCTION Pollution control certificates are official documents that certify that an industry or business is complying with pollution...

Shrreyans Mehta
Mar 2, 20237 min read
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FAMILY ARRANGEMENTS: BEYOND THE AMBIT OF SECTION 56?
The article specifically answers the question of whether Family arrangements involving realignment of assets of a Company solely owned by...

Shrreyans Mehta
Mar 2, 202310 min read
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DISCLOSURE OF CRYPTOCURRENCY IN INDIA UNDER COMPANIES ACT, 2013
The Ministry of Corporate Affairs vide Notification No. G.S.R. 207(E) dated 24.03.2021 amended the Schedule III to the Companies Act,...

Shrreyans Mehta
Apr 17, 20213 min read
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MAINTAINABILITY OF 264 APPLICATION IN CASE OF WITHDRAWAL APPLICATION FOR APPEAL U/S 249 IS PENDING
This article looks to answer a very specific legal question which arises when an Assessee, who has filed an appeal against an Assessment...

Shrreyans Mehta
Mar 16, 202110 min read
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CRYPTO-LEGALITY : INDIA TUGS BETWEEN BAN AND REGULARISATION
While the states around the world have been finding ways to understand and regulate the new financial assets which have emerged in the...

Shrreyans Mehta
Mar 16, 20217 min read
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WHAT DOES COMPLYING WITH PDPB MEAN FOR YOUR BUSINESS?
-Shreya Deb Introduction: India’s privacy law framework – Personal Data Protection Bill (PDPB) is currently in its draft form and...

Shrreyans Mehta
Sep 3, 20207 min read
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BONUS STRIPPING AND THE TAX IMPLICATION
DEFINITIONS: Announcement date: The date on which bonus issue is announced. Ex-date: Any day between the announcement date and the record...

Shrreyans Mehta
Sep 3, 20205 min read
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THE ENTANGLEMENT OF UMBRELLA CLAUSES AND ECONOMIC STABILISATION GUARANTEE IN VIEW OF BURLINGTON RESO
UMBRELLA CLAUSE The umbrella clause has played played a pivotal role in enforcing and upholding the host state’s undertakings and...

Shrreyans Mehta
Aug 5, 20208 min read
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EFFECT OF CHOICE OF FOREIGN LAW AS THE GOVERNING LAW OF A CONTRACT UPON THE EXCLUSIVE JURISDICTION
PROPER LAW OF A CONTRACT AND THE EXCLUSIVE JURISDICTIONAL CLAUSE AS DISTINGUISHED BY THE INDIAN COURTS INTRODUCTION : At the prelude it...

Shrreyans Mehta
Jul 14, 20205 min read
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DOCTRINE OF FRUSTRATION AND FORCE MAJEURE CLAUSE : THE NUANCE
Frustration: Frustration of a contract occurs when supervening events render the performance of the contract impossible or creates grave...

Shrreyans Mehta
Jun 25, 20208 min read
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