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.
Understanding the challenges of insider trading laws in India compared to the UK. Explore the lack of surveillance tools and evidence gathering in insider trading investigations.
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?
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?
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 company, […]
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?
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 of account and made addition accordingly.
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 […]
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-
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 export policy of […]