No withdrawal of insolvency after approval of Resolution Plan
No look back period for fraudulent transactions under insolvency laws
Arbitrability of disputes: A new face to the composite approach
Arbitration clause in tax invoice is binding
New development: NCLT’s power to direct forensic examination of documents
India Union Budget 2023-24: Key Tax Proposals
The Honourable Finance Minister of India presented the Union Budget 2023-24 on 01 February, 2023. Solidifying the vision of “Make in India” and “Atmanirbhar Bharat”, the budget proposals include various measures from a tax perspective to provide necessary impetus to both individuals and corporates. We are pleased to share a summary of the key budget proposals, both from a direct and indirect tax perspective.