OVERVIEW The Place of Effective Management (POEM) is a concept that has been introduced under the Income Tax Act, 1961. The primary...

OVERVIEW Transfer Pricing provisions were introduced in India in 2001 which provided the determination of Arm’s Length Price in case of...

OVERVIEW Transfer pricing is a mechanism that ensures that related-party transactions between associated enterprises are carried out at...

OVERVIEW The Income Tax Act, 1961, provides the income tax authorities with extensive powers to carry out their duties. These powers...

OVERVIEW The European Economic Community (EEC) began discussing the harmonization of design laws in 1959, but progress was slow. It took...

OVERVIEW In today’s market, layout play a completely vital position with inside the visible look of a piece of writing or a product as...

OVERVIEW Intellectual Property Rights refer to the legal rights that protect the creations of the human mind, such as inventions,...

INTRODUCTION Artificial intelligence (AI) is a rapidly evolving field with the potential to transform many industries, from healthcare to...

OVERVIEW Corporate Social Responsibility (CSR) refers to the ethical practices that companies engage in to contribute to the betterment...