In today’s business environment, the use of digital platforms such as WhatsApp and similar messaging applications for commercial communication has become widespread, particularly among small and medium enterprises (SMEs). These platforms are often used for placing orders, confirming dispatch or receipt of goods, receipt of invoice and sharing payment details, owing to their speed, convenience, …
by CA Manoj Nahata 
In India, many businesses still follow traditional methods of record-keeping in the form of loose slips, carbon copies, rough estimates, or handwritten diaries, note pads, notebooks, which may contain rough calculations, vague noting, scribbling and jottings, etc. (collectively referred to as “slips” hereafter). These records are generally informal, unstandardized, and lack essential details such as …
by CA Manoj Nahata 
A. INTRODUCTION: प्रधान मंत्री नरेंद्र मोदीजी ने गत 15 अगस्त 2025 को दिल्ली के लाल किले से भारत के 79वें स्वतंत्रता दिवस पर राष्ट्र को संबोधित किया, जो उनका अब तक का सबसे लंबा और निर्णायक भाषण था ,जिसकी अवधि 103 मिनट रही। इस दौरान प्रधानमंत्रीजी ने अनेको घोषणाएं की लेकिन देश के आर्थिक दृष्टिकोण की नज़र …
by CA Manoj Nahata 
The 53rd GST Council meeting is scheduled to be held on 22nd June’2024. This meeting is the first of this calendar year. There was no meeting from January’2024 to till the date i.e. in the first six months of this calender year. Although it was decided that the Council will meet every quarter, but unfortunately …
by CA Manoj Nahata 
हाल ही मे हमारे देश मे आम चुनावों के पश्चात केंद्र मे एक बार पुनः माननीय प्रधानमंत्री श्री नरेंद्र मोदी जी के नेतृत्व मे सरकार का गठन हुआ है। एक बार फिर माननीय श्रीमती निर्मला सीतारमण जी को वित्त विभाग सौंपा गया है। चुनावी नतीजों के पश्चात् व्यापारीवर्ग व कर पेशेवरों के बीच अटकलों का …
by CA Manoj Nahata 
१ जुलाई २०१७ से लागू हुए जीएसटी कानून को हमारे देश में अब पाँच वर्ष पुरे हो चुके है ।इन पाँच वर्षों में हमने इसमें ढेरों उतार -चढ़ाव देखे है । यह कानून सिर्फ एक ‘कर सुधार’ कानून ना रहकर अब ‘व्यापार सुधार’ कानून का रूप ले चूका है ।अब करदाताओं का मानस बदल गया …
by CA Manoj Nahata 
TAXATION UNDER INCOME TAX & GST WITH SOME KEY ISSUES Joint Development Arrangement (JDA) has always been a bone of contention between the assessee and the tax department. The dispute lies in measuring the correct amount of tax both under Direct and Indirect Taxes. Hence it has always been an area of litigation. But inspite …
by CA Manoj Nahata 
GST law is implemented in our Country with effect from 01.07.2017. It is now five years have been completed since the introduction of this new law. In these five years we have seen many ups and downs in this law. Rather it would not be incorrect to say that this law is now more popularly …
by CA Manoj Nahata 
जीएसटी कानून हमारे देश मे लागू हुए अब लगभग साढ़े चार साल हो चुके है। इस दौरान हमने इस कानून मे कई बदलाव देखे है।सरकार निरंतर नित नए सर्कुलर, अधिसूचना, इंस्ट्रक्शंस ,प्रेस रिलीजेज जारी करती जा रही है। आज वास्तविक्ता यह है की इन नए सर्कुलर, अधिसूचना, इंस्ट्रक्शंस ,प्रेस रिलीजेज की संख्या कानून की धाराओं …
by CA Manoj Nahata 
Introduction:Doctrine of “Legitimate Expectation” as the name suggest is something which can be reasonably or legitimately expected by someone without having any legal rights attached thereto. There is no statutory definition prescribed for the term ‘Legitimate Expectation’ under any law. Legitimate expectation is the hope or the desire of a person to obtain a favorable …
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