"28 July 2020" Archive

GST-RCM (Reverse Chage Mechanism) updated comprehensive list

IN GST regime, under RCM (Reverse charge mechanism), for supply of following services as in the table below has been notified, the GST payment of which is on the recipient of services, instead of supplier of service. For ease of understanding, updated comprehensive list is appended with notifications for amendment/insertion:- S.No. Catego...

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Levy of GST on Alcohol Based Sanitizers

In India, hand sanitizers are manufactured in the form of liquid, gel or foam and its demand has shot up during recent times. Many Sugar Mills and distilleries are also engaged in manufacturing/supplying alcohol-based hand sanitizers. In India many liquor manufacturing companies and distilleries have commenced manufacturing of sanitizers ...

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E-Way Bills Under GST- Applicability & Efficiency

One such reform launched under the new GST regime is the country wide implementation of Electronic Way Bill (E-Way Bill) system. E-Way Bill is a unique document/bill, which is electronically generated on the GST portal evidencing the specific consignment/movement of goods from one place to another, either inter-state or intra-state and of...

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Demand & Recovery | Section 80 to 84 | CGST Act 2017

Simplified GST Series /Demand & Recovery/Section 80-84/CGST ACT 2017 Article analyses Section 80 – Payment of tax and other amount in instalments, Section 81– Transfer of property to be void in certain cases,  Section 82- Tax to be first charge on property, Section 83- Provisional attachment to protect revenue in certain case...

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Reverse Charge Mechanism (‘RCM’) in case of purchase from unregistered supplier

The provision that has gathered maximum attention for its ability to create significant stress and nuisance would clearly be Section 9(4) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’). Before we go to that, we should understand Reverse Charge Mechanism. Reverse Charge Mechanism (RCM). Normally, the supplier of goods or ...

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RBI Responsible for Monitoring Compliance of Loan Moratorium Circular: HC

Velankani Information Systems Limited Vs Secretary, Ministry of Home Affairs (Karnataka High Court)

The contentions of the RBI that the dispute is between the Petitioner and Respondents is not acceptable since the dispute arises out of the implementation or not of a Circular issued by the RBI. RBI is therefore directed to monitor the implementation of the Circular, including verification of whether there are Board-approved policies form...

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Tax Avoidance vs Evasion: A Harmonious reading of landmark Judgements of SC

In McDowell it was held that if a transaction was carried with an intention to avoid taxes it was up to the judiciary to decide whether the same ought to be regarded. In other words, the duty to decide the validity of the transaction was left to the court....

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General Deductions of Expenditure Under Section 37(1)

We know that there are five heads of income, in which income of any assessee has been taxed. There may be different types of income an assessee earned during previous year such as income from salary, House Property, Profit and gain from business or profession, Capital Gain and Income from other sources.  Section 28 is […]...

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Educational Loan cannot be rejected for Unsatisfactory Credit Scores of parents

Pranav S.R. Vs Branch Manager, State Bank of India (Kerala High Court)

In the present case, the education loan application had been declined on the ground that the CIBIL report of the petitioner's father showed that there was a default in a commercial vehicle loan availed by him....

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Tax Credits in 26AS of TDS on Sale of Immovable Property

As per section 194IA of the Income Tax Act, buyer is required to deduct tax at source @1% of the amount paid/credited to the seller. Therefore, after processing of 26QB statements, the information will appear in 26AS of buyer & Seller. As we all are aware that now the format of Form 26AS has been […]...

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Consequences of Filing Income Tax Return After Due Date

The due date for filing income tax return for corporate assessees and other assessees who are required to get their accounts audited under Income Tax Act 1961 or under any other law for the time being in force is 30th September and for others it is 31st July every year as have been prescribed u/s 139(1). For a layman sometimes it may c...

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Analysis of Rules for grant of Foreign Tax Credit

Computation of Foreign Tax Credit (‘FTC’) in case ofassessee’s with cross border payments has been a major hassle for tax professionals. Absence of well-defined set of rules, coupled with few judicial precedents had resulted in diversified practices. The Central Board of Direct Taxes (‘CBDT’) by Income-tax (18th Amendment) Rules...

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Guide to meet TDS / TCS Obligations for deductor/Collector

What Is TDS/TCS? Generally the person who earns the income pays tax on such income either in the form of advance tax or in the form of self-assessment tax. However, in certain situations, the person making prescribed payments is required to deduct tax from such payments (at prescribed rates) and deposit the tax so deducted […]...

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MD fined & Sentenced for TDS default of Concerned Company

Suryodaya Infrastructure Pvt. Ltd. Vs ITO (TDS) (Bangalore District Court)

The issue under consideration is whether in case of default of TDS in company can the Managing Director of the company held responsible for the same?...

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How to Request re-issue of Income tax Refund?

Income Tax Refund cheque issued by CPC Bangalore Returned undelivered or not been credited due to wrong account info, expired cheque etc? Now days Assessee who file their Income tax Return online gets their refund cheque issued by CPC Bangalore. Refunds are issued by two modes:-...

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Digital Technology (DigiTech) & E-commerce Taxation

Digital Technology (DigiTech) & E-commerce Taxation Indian e-commerce and DigiTech industry have been grown to a new height in the past decade. We have seen exponential rise in the way people look at business and the modus operandi of managing a business. From high investments in space and layouts, people have diverted to high investm...

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Advocacy as an Art

An advocate is to be honest and a man of integrity and character. An advocate who is straight forward and is possessed of these three jewels is appreciated by the court and the client alike. These three virtues go along way towards the success of an advocate....

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Whether GST leviable on director’s remuneration or not?

Analysis on applicability of GST on Director remuneration on Reverse charge basis (i.e. Whether GST will be paid by company or body corporate to which director is providing such services or not) As per provisions of schedule III to the CGST Act, 2017, activities/ transactions which shall not be treated as supply of goods or […]...

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New norms for registration of Trusts and Issues

Introduction There is sea change in provisions relating to registration of trusts. Finance Act 2020 has set out norms for registration of Trusts. This article discusses these new norms in context of: 1. Trusts registered under old regime 2. Provisional registration of new trusts 3. Final registration of provisionally registered trusts 4. ...

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Section 80GG: Deduction in respect of Rent Paid

Section 80GG of Income Tax Act, 1961 (Deduction in respect of Rent Paid) According to Section 80GG an individual can claim deduction of expenditure incurred in respect of furnished or unfurnished accommodation occupied by such individual for the purpose of his/her own residence to the extent as allowed by income tax department subject to ...

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Bogus Purchase: Addition on peal credit basis for Low Margin & Low Vat Rate Items unjustified

Ashok S Vakharia HUF Vs ITO (ITAT Mumbai)

The issue under consideration is whether the CIT(A) is correct in confirming addition u/s 69C of the Act on account of unexplained purchases made during the year, calculated on the basis of peak credit?...

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Director’s Fiduciary Duty: Understanding the Trust Issues between a Director and a Company

Director’s Fiduciary Duty: Understanding the Trust Issues between a Director and a Company In this article, we discuss the importance and relevance of fiduciary duties owed by a director to a company in great detail with the help of two case laws. The first case law is a landmark judgment given by the House Of […]...

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SEBI (SAST) Regulations, 2011- Part-II

Substantial Acquisition of shares, Voting Rights or Control under SEBI (SAST) Regulations, 2011 Offer Size 1. Regulation 7(1) Minimum offer size shall be 26% of the total shares of the Target Company. Open offer under regulation 3, 4  for this min. offer size shall be made as on the 10th working day from the closure of the […]...

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NFRA imposes Rs 15 lakh fine, 5-year ban on a Deloitte partner in IL&FS Case

NFRA Order No. NF-20012/1/2020 (28/07/2020)

Order Under Section 132(4) of the Companies Act in respect of the Show Cause Notice issued to CA Shrenik Baid (Membership No 103884) Extract from the order D. PENALTY 199. As discussed in detail in the above paras, the charges framed against CA Shrenik Baid in the SCN have been held to have been proved. […]...

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GST: Society self-Redevelopment V/s Society redeveloped through Builders

1. Society self-Redevelopment GST Registration Yes, GST registration in case construction services is compulsory. As society going to sell flats to outsiders as well and that would be more than Rs. 20 Lakhs. GST Rate GST rate will be 1% if its cover under affordable housing scheme or else 5% GST rate will be applicable. […]...

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e-form AGILE PRO- INC-35

AGILE PRO- INC-35 Under the scheme of ease of doing business, MCA has launched e-form AGILE PRO (Application for Registration of the Goods and Services Tax Identification Number (GSTIN), Employees’ State Insurance Corporation (ESIC) registration plus Employees Provident Fund Organization (EPFO) registration). Any user intended to incor...

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Rajasthan HC Grants Interim Relief To J.K. Cement in High VAT/CST demand case

J. K. Cement Ltd. Vs State of Rajasthan (Rajasthan High Court, Jodhpur)

Rajasthan High Court Grants Interim Relief To J.K. Cement Ltd. From Being Exposed To High Tax Demand Under Rajasthan Vat Act And Central Sales Tax Act....

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If section 69 not invoked by AO in Order u/s 143(3) then section 115BBE can’t invoked for rectification u/s 154

ACIT Vs Shri Sudesh Kumar Gupta (ITAT Jaipur)

whether CIT(A) is justified in quashing the action of the AO u/s 154 of the Act in applying provision of section 115BBE of the IT Act on undisclosed investment surrendered during the course of survey proceedings?...

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Incorporation of a LLP

Incorporation of a LLP What is LLP? LLP is a body corporate formed and incorporated under LLP Act, 2008. It is a legal and separate entity from that of its partners. Benefits of LLP: LLP has a benefit of being a separate Legal Entity and liability and responsibility of every partner are limited to the […]...

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Withholding of refund for non-completion of assessment is invalid

Cooner Institute of Health Care And Research Centre Pvt. Ltd. Vs. ITO (Delhi High Court)

Cooner Institute of Health Care And Research Centre Pvt. Ltd. Vs ITO (Delhi High Court) Delhi High Court Direction To Release Refund Withheld Without Valid Reasons And Based On Flawed Assumption only ground for withholding refund is that since case of the petitioner has been selected for scrutiny for AY 2018-19, under Section 143(2) of [&...

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Why Take Your Accounting Practices to Cloud

In today’s time, you may have become habitual of hearing the word “cloud” and would be curious to know if it’s safe for your business. Well, cloud is one of the few things that give your business functions a unified platform for multiple solutions, safely stores data, and lets you access your operations anytime from […]...

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Tribunal Rules, 2020: Reinforcement of executive dominance

1. Introduction The present paper aims to analyse the Tribunal, Appellate Tribunal, and other Authorities (Qualifications, Experience, and other Conditions of Service of Members) Rules, 2020 which were passed by the Ministry of Finance. The analysis will be primarily done by looking at how the rules have responded to Supreme Court Decisio...

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Analysis of Amendments To SEBI Takeover Code In Light of Covid-19

1. INTRODUCTION The Takeover Activity has significantly diminished since the outbreak of the pandemic, in addition to the added challenge of uncertainty posed to buyers, target company and investors by COVID-19. Consequently, leading to the decrease in share prices of many public companies worldwide, with businesses facing unpredictabilit...

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Are Oppression & Mismanagement disputes Arbitrable In India?

The arbitrability of disputes for which statutory remedy is provided for becomes a difficult question to answer. Arbitrability refer to whether a dispute could be subjected to arbitration or not.[1] Section 242 and 243 of the Companies Act, 1956 are analogous to sections 397, 398 and 402 of the Companies Act, 1956 which deals with [&helli...

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Mere Expense on Electricity & Water bills won’t convert Status of Plot of Land into Residential Property

Shri Shailesh Kumar Chaturvedi Vs ITO (ITAT Jaipur)

The issue under consideration is whether the expense on electricity and water bill will convert the status of plot of land into residential property and accordingly assessee will be eligible for deduction u/s 54?...

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Reminiscences of Corporate Governance from Satyam Fraud

Satyam Case is a tale of irony in the name of the company. The word ‘Satyam’ means truth whereas the Satyam Case is about the untruthful deeds by the promoters of the company. Satyam was a public-listed company enjoying high level international reputation....

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Consumer Protection Act (New) Rules Notified

Considering the fact that, e-commerce has gained wide popularity given easy access in India and shopping at the comfort of the home. The Government of India has notified a new set of rules for the safety and betterment of consumers in India to be in effect from 20th July 2020. The Central Government has notified […]...

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Amendment in SEBI (Prohibition of Insider Trading) Regulations, 2020

Securities and Exchange Board of India has again amended the Prohibition of Insider Trading, Regulations 2020 issuing the circular on 17 July 2020. Read – SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2020 The Main Amendments are in relation of Digital Structure Database, Marinating of Records of UPSI, Transfer of a...

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Section 194C TDS on Advertisement Expenses paid to News Paper Agencies

Mehra Eyetech Pvt. Ltd. Vs Add. CIT (ITAT Mumbai)

The issue under consideration is whether the CIT(A) was justified in confirming the disallowance made u/s. 40(a)(ia) on account of advertisement expenses paid to News Paper Agencies, incurred without deduction of tax at source?...

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About MSME schemes and its role in Indian economy

Introduction The Micro, Small and Medium Enterprises (MSME) sector has become a highly vibrant and dynamic sector of the Indian economy in the last five decades. MSMEs not only play an important role in providing large employment opportunities at lower capital costs than large industries, but also help in the industrialization of rural an...

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TDS under Section 194N on Cash Withdrawals

SEC-194N- TDS ON CASH WITHDRAWAL (inserted w.e.f. 01.09.2019) Section 194N provides that any person being (Payer)  (i) a banking company  (ii) a cooperative society carrying on business of banking (iii) a post office who is responsible to pay, in cash, any sum or aggregate of sums exceeding 1 crore rupees during the previous year, to...

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Introduction of PAS-6 in Corporate System and its filing

Introduction of PAS-6 in Corporate System Form PAS-6 (Reconciliation of Share Capital Audit Report on a half-yearly basis) and It’s Applicability The introduction of PAS-6 by the Ministry of Corporate Affairs in pursuance to the sub-rule (8) of rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 which amended v...

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Compensation attributable to a negative/restrictive covenant is a capital receipt & Taxable u/s 28(va)

Shiv Raj Gupta Vs CIT (Supreme Court)

The issue under consideration is whether the non-compete fee could be taxed under any provision other than Section 28(ii)(a) of the Income Tax Act, 1961?...

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Punjab & Haryana HC directs Subordinate Courts to use Video conferencing facilities

Anuj Bansal Vs State of Punjab and others (Punjab and Haryana High Court)

Video conferencing facilities can be used in all matters including remands, bail applications and in civil and criminal trials where a witness is located intrastate, interstate, or overseas....

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HC Grant Refund for Excess Custom Duty paid as per Amended Section 25

Ruchi Soya Industries Limited Vs Union of India (Madras High Court)

The issue under consideration is whether the petitioner is liable for the refund for the excess amount of duty paid under customs as per the amended section 25 of Customs Act?...

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Permitting delinquent Employee to Continue at Same Place is not in Public Interest

Neerja Shrivastava Vs State of MP & Ors. (Madhya Pradesh HC)

The issue under consideration is whether person is entitled to continue at the same place where he was posted at the time of passing the suspension order and committing the alleged misconduct?...

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SC removed allegations levied on Tax Officer & set aside order for recovery of costs from personal resources

Sujata K.C. Vs Kalyani Motors (Pvt.) Ltd. & Ors. (Supreme Court)

Supreme Court states that they have find from the record that the learned Single Judge had no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from malice in fact and in law....

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ICSI Enrolment Guidelines for December, 2020 Examination

All Foundation, Executive and Professional Programme students eligible for appearing in December,2020 Session of Examinations are advised to go through the following important guidelines to be followed by them during the examination enrollment and while appearing in the examinations. Students are advised to take note of the same for stri...

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Unlisted shares sold before 11.07.2014 eligible for benefit of short holding period

Mrs. Neelu Analjit Singh Vs The Addl. Commissioner of Income tax (ITAT Delhi)

The issue under consideration is Unlisted shares sold after holding for 23 months considered as Long Term Capital Gains or Short Term Capital Gains?...

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Crowdfunding in India

Crowdfunding refers to the practice of funding a project or venture by raising money from a large number of people who each contribute a relatively small amount, typically via the Internet. The objective for raising such funds could be projects such as films, music, business ventures, or public interest causes. Small financial contributio...

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Appointment & remuneration of managing & whole-time director- Companies act 2013

Appointment and remuneration of managing director and whole-time director under companies act 2013 A Managing Director and Whole-time Director have been categorised as Key Managerial Personnel under Section 203 of Companies Act 2013. Apart from playing a key role in the overall growth and administration of the company, the Companies Act 2...

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Beneficial Owner & SBO | Section 89 & 90 | Companies Act 2013

Concept of Beneficial Owner and Significant Owner {Section 89 & 90 of Companies Act, 2013} “Assessing beneficial ownership isn’t like looking for a needle in a haystack? Yes, it’s like looking for a needle in a pile of other needles and if you are the beneficial owner then you’ll be getting all the perks related […]...

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जीएसटी की वार्षिक रिटर्न में देना होगा बहुत कुछ

जीएसटी में दो प्रकार के डीलर होते है एक रेगुलर और दूसरे कम्पोज़िशन ! कम्पोज़िशन डीलर को वर्ष में 5 रिटर्न्स भरनी होती है ! चार तिमाही औ...

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Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007

Kunnel Engineers and Contractors Pvt. Ltd. Vs C.C.,C.E.& S.T (CESTAT Bangalore)

The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into WCS midway is permissible or not?...

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Change of Registered Office of A Company from One State to Another State

ARTICLE ON CHANGE OF REGISTERED OFFICE OF A COMPANY FROM ONE STATE TO THE ANOTHER STATE I have Written This Article contains Checklist  for Change Of Registered Office of a Company From One State To Another State under Companies Act 2013. Checklist specifies Passing of Board Resolution in the Board Meeting of a Company Filing […]...

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Assessment cannot be Reopened based on data already disclosed in scrutiny assessment

Gateway Leasing Pvt. Ltd. Vs ACIT (Bombay High Court)

Gateway Leasing Pvt. Ltd. Vs ACIT (Bombay High Court) The issue under consideration is whether the re-opening of the assessment u/s 147 is justified in law? In the present case, after referring to the information received following search and seizure action carried out in the premises of Shri Naresh Jain, it was stated that information [&...

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Issue of Bonus Shares in Private Company

Definition of Bonus Share A bonus share is a free share of stock given to current shareholders in the Company, based upon the current shareholding of shareholders. Although the total numbers of issued shared increases, but the ratio of numbers of shares held by each shareholder remains constant. Let’s understand this concept with an exa...

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NCLT & NCLAT(Procedure for investigation of misbehaviour or incapacity of Chairperson, President and other Members) Rules, 2020

Notification No. G.S.R. 470(E) (28/07/2020)

These rules may be called the National Company Law Tribunal and National Company Law Appellate Tribunal (Procedure for investigation of misbehavior or incapacity of Chairperson, President and other Members) Rules, 2020....

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Institutional & Legal Problems With Insider Trading Laws In India

Insider trading is amongst the most prominent malpractice of stock markets and also one of the most difficult one to crack by regulators around the world. Attempt is made in this article to argue the practical and theoretical reasons of such less conviction in India for Insider Trading with a comparison to laws of UK. […]...

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Interest on Refund adjusted against demand allowable till date of adjustment

Tata Steel Limited Vs ACIT (ITAT Mumbai)

whether the assessee is entitled for interest u/s.244 of the Act from the date of payment of taxes till the date such taxes were actually adjusted against the demand of some other assessment year?...

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ITAT allows depreciation on expansion expenditure treating the same as Capital

Mahindra & Mahindra Limited Vs DCIT (ITAT Mumbai)

The issue under consideration is whether the expenditure incurred by the assessee for the expansion will be considered as Capital Expenditure and allowability of the depreciation on the same?...

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SEBI (SAST) Regulations, 2011- Part-I

Substantial Acquisition of shares, Voting Rights or Control under SEBI (SAST) Regulations, 2011 Substantial Acquisition of shares voting rights 1. Regulation 3(1) No acquirer, in any target company, shall a acquire shares or voting rights which taken together with shares or voting rights, if any, held by him and any PAC in such target com...

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Interest Income as ‘Beneficial owner’ cannot be taxed under Article 11(3)(c) of India-Mauritius Tax Treaty

DCIT Vs HSBC Bank (Mauritius) Ltd. (ITAT Mumbai)

The issue under consideration is whether as per India-Mauritius DTAA, Interest Income from Foreign Currency loan and Securities would be eligible to tax in India?...

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No addition for sale consideration outside books of account on mere presumptions

The DCIT Vs M/s. Prominent Realtech Pvt. Ltd. (ITAT Delhi)

In the present case, the A.O, came to the conclusion that since assessee company purchased the same shares just after 05 days from TIDCL at a much lower price, therefore, assessee must have paid the sale consideration outside the books of account. Accordingly, A.O. in the assessment order held that assessee has paid to TIDCL outside books...

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I did this to be alive & really alive

Life happens once and who wants it to be wasted for each one of us is a believer and a mentor and has the strength of bringing even the most minimalist change in things that surround us. Climb that valley that seems impossible now but would seem possible on its way, walk that road that […]...

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HC quashes SVLDRS-3 communication during Lokdown without proper hearing

Hitech Projects Pvt. Ltd. Vs Union of India (Gujarat High Court)

HC granted Fresh Hearing for the Taxpayer who are Unable to Attend the Hearing due to Lockdown...

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Rule 12CB- Section 115UB(7) Statement & new Form No. 64C & 64D

Notification No. 55/2020-Income Tax [G.S.R. 469(E)] (28/07/2020)

12CB. Statement under sub-section (7) of section 115UB.—(1) The statement of income paid or credited by an investment fund to its unit holder shall be furnished by the person responsible for crediting or making payment of the income on behalf of an investment fund and the investment fund to the-...

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DFGT amends Export Policy of 2/3 ply surgical masks & medical goggles

Notification No. 21/2015-2020-DGFT [S.O.2471(E)] (28/07/2020)

DGFT vide Notification No. 21 dated 28.07.2020 has amended the export policy of 2/3 ply surgical masks & medical goggles to ‘restricted’ with Monthly quota and removed prohibition on export of face shields Notification No. 20 dated 21.07.2020 read with Notification No. 16 dated 29.06.2020 is amended to the extent that the ...

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Entire Purchases cannot be Treated as Bogus if Payments Made through Accounted Money

Bhagatram, Hyderabad Vs ACIT (ITAT Hyderabad)

Bhagatram Vs ACIT (ITAT Hyderabad) The issue under consideration is whether the CIT(A) is correct in considering the entire purchase as bogus purchase? ITAT states that it is also a known fact that Gold / Gold Jewellery is often purchased in the grey market in order to avoid taxes/customs duty etc., by the traders. In […]...

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Difference between HRA & Section 80GG & their calculations

Difference between House Rent Allowance(HRA) & Section 80GG for Rent Paid? & their calculations as per the Income-tax Act: An assessee who stays in a rented house can reduce tax liability by claiming exemption on HRA or deduction u/s 80GG. Let us understand the terms What is the House Rent Allowance (HRA)? House Rent Allowance [&h...

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11 Important Points for filing Form GSTR-4 (Annual)

Form GSTR-4 (Annual) is annual return which all Composition Taxpayers are required to file a return on annual basis after the end of the Financial Year which was rolled out from 01-04-2019. All registered taxpayers, who have opted for Composition Scheme for any part of the Financial Year, are required to file a return in […]...

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Issue of SEBI Guidelines To All Mutual Funds In India

Acknowledging the fact that the securities market including mutual funds were worst hit by the impact of COVID-19, the Securities and Exchange Board of India (SEBI) has made an announcement having the effect of increasing obligation on such MFs. Accordingly, the mutual funds in India shall be required to embark on their secondary ma...

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New Rules & Regulations for Marketplace e-commerce Entities

In this write up we will discuss about rules w.r.t. marketplace e-commerce entity. In my last article we had discussed about how the new rules have affected the e-commerce entities. You can refer the article below for more details: https://taxguru.in/corporate-law/rules-e-commerce-entities.html Before moving further, let us first understa...

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