Notes and Study material for Exams
Navigating the Complexities of Advanced Pricing Agreements (APAs) The globalized nature of modern business has led to an increasing complexity in international tax matters. Multinational corporations (MNCs) often face challenges in determining the appropriate transfer pricing for transactions between their subsidiaries in different countries. This can lead to disputes with tax authorities, resulting in costly … Read more
Nuclear policy of india Important points of india’s nuclear policy are as follows: Building and maintaining a credible minimum deterrent. nuclear weapons will only be used in retaliation against a nuclear attack on Indian Territory or on Indian forces elsewhere. Nuclear retaliation to a first strike will be massive and designed to inflict unacceptable … Read more
TRENDS IN Nuclear policy, NPT AND CTBT Nuclear policy of india Important points of india’s nuclear policy are as follows: Building and maintaining a credible minimum deterrent. nuclear weapons will only be used in retaliation against a nuclear attack on Indian Territory or on Indian forces elsewhere. Nuclear retaliation to a first strike … Read more
India China Relations: Ladakh Conflict For more than 100 days, tensions have been high between India and China along their disputed Himalayan border. This tension has been most acute in eastern Ladakh, where, in mid-June, 20 Indian soldiers and an unspecified number of Chinese soldiers were killed in the Galwan Valley, the first fatalities along … Read more
Navigating the Labyrinth: A Comprehensive Guide to General Anti-Avoidance Rules (GAAR) The pursuit of tax efficiency is a natural instinct for individuals and businesses alike. However, this pursuit can sometimes lead to the creation of complex and artificial arrangements solely designed to minimize tax liability. To counter such practices and ensure a fair and equitable … Read more
–2/”>a >DOCTYPE html PUBLIC “-//W3C//DTD XHTML 1.0 Transitional//EN” “http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd”> United Nations and its specialized agencies The United Nations () is an intergovernmental organization established on 24 October 1945 to promote international cooperation. It was founded to replace the League of Nations following World War II and to prevent another conflict. When it was founded, the had 51 Member States; … Read more
The NIA (Amendment) Act, 2019: A Deep Dive into the Controversial Changes The National Investigation Agency (NIA) Act, 2008, established a specialized agency tasked with investigating terrorism-related offenses and other serious crimes. However, the NIA (Amendment) Act, 2019, introduced significant changes to the original legislation, sparking widespread debate and raising concerns about its potential impact … Read more
Various chemical and biological weapons chemical weapons A chemical weapon is any toxic chemical that can cause death, injury, incapacitation, and sensory irritation, deployed via a delivery system, such as an artillery shell, rocket, or ballistic missile. Chemical weapons are considered weapons of mass destruction and their use in armed conflict is a … Read more