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Infrastructure sub-sectors mentioned against the category Social and Commercial Infrastructure do not include BOOT model for Smart Meters or smart meters. Therefore, BOOT model for Smart Meters or smart meters is not covered under the category Social and Commercial Infrastructure and the same is not covered under the definition of Infrastructure under Regulation 2(1)(t) of the InvIT Regulations.
1. These Regulations may be called the Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2022. 2. They shall come into force on the date of their publication in the Official Gazette.
1. These regulations may be called the Securities and Exchange Board of India (Stock Brokers) (Amendment) Regulations, 2022. 2. They shall come into force on the date of their publication in the Official Gazette.
Ashish Tandon v. ACIT (2019) 103 taxmann.com 315 / 199 TTJ 137 / 176 DTR 353 (Ahd.) (Trib.). HELD THAT – Sale of a technical concept, that the assessee developed on his own, with respect to website malware monitoring, assessable as business income. FACTS OF CASE; A technical concept was conceptualized by assessee-employee to safeguard […]
Budget 2022 was an interesting Budget. There were different expectations from various stakeholders of the Indian Economy. While Salaried individuals expect an increase in the threshold limit of deductions available under Section 80C, 24(b), HRA and the like, business class expect operational reforms in the areas pertaining to indirect taxes. While MSMEs expect increased support […]
The CFSS shall provide for seamless customer interface in digital offerings and transactions relating to products and services with anywhere / anytime facility, enable integration of NBFCs’ functions, provide centralised database and accounting records, and be able to generate suitable MIS, both for internal purposes and regulatory reporting.
It not the entire sales consideration which is to be brought to tax but only the profit attributable on the total unrecorded sales consideration which alone can be subject to income tax
Sanjay Singhal Vs Union of India (Rajasthan High Court) In this case search and seizure was carried out way back in the year 2018 which culminated in passing the orders of assessment in the year 2021. Thereafter, the petitioners have filed appeal before the Appellate authority exercising their right of appeal. While the appeal is […]
Self-Assessment Test – (Independent Director) The Indian Institute of Corporate Affairs (IICA) under Section 150(1) of the Companies Act, 2013 to conduct Online Proficiency Self-Assessment. IICA by complying with Rule 6(1) of the Companies (Appointment and Qualification of Directors) Rules, 2014 will conduct this test through this Independent Director’s Databank. Features Companies Laws Securities Laws […]
Term Sheet in Business: Many might have come across this word ‘Term Sheet‘ which is often used in major business agreements, documents etc. A term sheet is the first step towards business contracts wherein important terms and conditions are discussed at a base level before penning it down through a contract or an agreement. So […]
