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Ashish M. Shaji

Ashish M. Shaji has done his graduation in law (BA. LLB) from CCS University. He has keen interests in doing extensive research and writing on legal subjects especially on corporate law. He is a creative thinker and has a great interest in exploring legal subjects.

Apr 07 2022

Allahabad HC Rejects Plea for Anticipatory Bail: PMLA

In the case of Anirudh Kamal Shukla v. Union of India, the Allahabad High Court ruled that for money-launderers Jail is the rule & bail is an exception. The Hon'ble...

Apr 07 2022

What is Production Linked Incentive Scheme?

The production linked incentive scheme was introduced first in 2020 with a view to boost domestic manufacturing. This scheme has been launched in 13 sectors identified by the government with...

Apr 06 2022

Difference between Indian Accounting Standards and International Financial Reporting Standards

Ind AS refer to Indian Accounting Standards which are converged standards for International Financial Reporting Standards. The existence of Indian Accounting Standards sought to meet the requirements of IFRS. The...

Apr 05 2022

Citing allegations of availing fraudulent GST ITC, HC Refuses Refund of Amount

Recently the Madras High Court denied to grant a refund of the amount lying in the electronic cash ledger of the assessee due to serious allegations against the assessee for...

Apr 05 2022

RBI releases framework for geo-tagging of payment system touchpoints

The Reserve Bank of India recently issued the framework for geo-tagging of payment system touchpoints. The RBI had shown its interest to launch a framework for geo-tagging of physical payment...

Apr 04 2022

What is the Difference between Internal and External Audit?

What comes to your mind when we talk about audit. Some may think of it as a painful and gruelling session to uncover mismanagement. But that can be misleading reflection...

Apr 02 2022

New Income Tax Rules effective from April 1, 2022

As the new financial year kicks in, there are many income tax rules that also sets in. From income tax on crypto assets to new tax rules on EPF interest,...

Apr 01 2022

Summons under GST: Rights and Duties of a Taxpayer

Under GST law, GST officers can issue summons to any taxpayer requiring their attendance. There has been numerous cases wherein tax authorities issued summons to various companies, employees and key...

Mar 24 2022

Analysing the Impact of the new Microfinance Lending Regulatory Framework

The Reserve Bank of India had notified about the regulatory framework governing microfinance loans on March 14, 2022. This notification released by the Reserve Bank provided for policy level changes,...

Mar 24 2022

Some Essential Dos and Don’ts of an ISNP

Years ago the Insurance regulatory body introduced the concept of Insurance Self-Networking Platform to bring in e-commerce in the insurance business. The idea of ISNP aimed to achieve two pronged...

What is Form 3CEB- Accountants Certificate?

Under transfer pricing regulations, Form 3CEB should be filed by the company along with from 3CD under Section 92A to Section 92F of the Income Tax Act 1961[1]. This form...

Mar 23 2022

All you need to know about Authorised Person under FEMA

It is impossible to think that the Reserve Bank can do all transactions in the foreign exchange on its own. Therefore the RBI delegates its powers to an authorised person...

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