Prabhat Nigam

Never Stop Learning

Prabhat Nigam

About Prabhat Nigam

Prabhat has done his BA LLB (Hons) and has been writing research papers since his law school days. His interest in content writing made him pursue a career in legal research and content writing. His core areas of interest are indirect taxes, finance and real estate.


FEMA

Mandatory filing of APR for investments made outside In...

The Foreign Exchange and Management Act, 1999 (FEMA) has made mandatory filing of APR or Annual Performance Report separately for each and every JV/WOS if...

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FEMA

Regulatory framework of issue of securities to foreigne...

India offers the world lower corporate taxes and skilled labour. Therefore, companies across the world make their investments in India. One of the most sou...

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Transfer Pricing in India

An Overview of Top Concerns on Transfer Pricing

The focus of the Budget of 2022-23 was inclined towards maintaining the status quo in relation to direct taxation and offer the world a predictable and a s...

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PMLA

Allegations of misuse of PMLA examined by the SC

The honourable Supreme Court of India (SC) is examining a batch of petitions where allegations have been put against the Prevention of Money Laundering Act...

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PMLA

Jurisdiction of ED under PMLA

Recently, a matter where the Directorate of Enforcement (ED) recovered unaccounted money to the tune of Rupees 190 crore was referred to the Supreme Court...

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GST Returns

Common mistakes in filing of GST returns

Prior to the GST regime, the VAT system existed, which allowed revision of the returns in case any error was identified. But such privilege is not allowed...

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PMLA

Deliberations in SC on provisions related to arrest und...

The Supreme Court of India (SC) is hearing a batch of petitions wherein plea has been taken by the petitioners questioning the constitutionality of the pro...

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Transfer Pricing in India

Associated Enterprise in relation to Transfer Pricing...

The multinational corporations engage in multiple transactions among its entities in multiple jurisdictions. These multinational groups control the profits...

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