Thought Leadership & Circulars

Knowledge Bank & Regulatory Insights

Authoritative statutory analyses, Union Budget impacts, corporate tax provisions, and GST tribunal rulings authored by CA. R.A. Dhoot & our practice research desk.

Direct Tax8 min read

Strategic Impact Analysis: Union Budget Overhaul of Capital Gains & Corporate Slabs

A forensic breakdown of the revised capital gains tax regime, rationalization of STCG/LTCG holding periods, abolition of indexation benefits on immovable property, and strategic roadmap for corporate treasuries.

Core Insights:

Uniform long-term capital gains tax rate of 12.5% for all listed and unlisted assets with withdrawal of indexation on real estate.
Short-term capital gains tax under Section 111A elevated to 20% on specified financial assets.

By CA. R.A. Dhoot

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Cross-Border11 min read

Navigating OECD Pillar Two: Compliance Guide for Indian Multinationals and Foreign Subs

With the 15% Global Minimum Tax (GloBE Rules) being implemented across major trading jurisdictions, Indian outbound multinationals and foreign inbound subsidiaries face unprecedented disclosure obligations.

Core Insights:

Applies to multinational enterprise (MNE) groups with consolidated global annual revenue exceeding €750 Million.
Introduction of Qualified Domestic Minimum Top-Up Tax (QDMTT) to safeguard sovereign tax collection.

By CA. R.A. Dhoot

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GST & Customs7 min read

Input Tax Credit (ITC) Defense: Demystifying Rule 37A Reversals and GSTR-2B Mismatches

How automated GST portal matching algorithms are penalizing bona fide buyers for supplier defaults, and the statutory legal remedies to protect working capital under judicial precedents.

Core Insights:

Rule 37A mandates reversal of ITC by the buyer if the vendor fails to furnish GSTR-3B by November 30 following the financial year.
Constitutional validity of Section 16(2)(c) challenged across multiple High Courts under Bharti Telemedia doctrine.

By CA. R.A. Dhoot

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