Circular No. SEBI/HO/IMD/POD-II/CIR/P/2023/0069 -
12/05/2023
Payment for investment by any mode shall be accepted from the the bank account of the minor, parent or legal guardian of the minor, or from a joint account of the minor with parent or legal guardian. For existing folios, the AMCs shall insist upon a Change of Pay-out Bank mandate before redemption is processed”...
Read More
Order No. IBBI/DC/166/2023 -
12/05/2023
DC warns Mr. S. Shivshanker to be more careful in handling pending assignments and he is further directed to undergo pre-registration educational course specified under regulation 5(b) of the IP Regulations from the IPA where he is registered....
Read More
Eswara Reddy Kolli Vs DCIT (ITAT Chennai) -
ITAT Chennai held that addition u/s 69 towards unexplained money sustained on failure to explain the source of the cash deposits with necessary evidences....
Read More
What is DSC? Digital Signature Certificate (DSC) is the most popular and convenient mode of signing any document. DSC is the digital method to sign the document. Use of DSC has been very common in the recent times. Even various regulatory authorities have made DSC a valid source for signing documents. Recently BSE has also […]...
Read More
Amnesty Scheme for one-time settlement of default in export obligation by Advance & EPCG authorization holder New Foreign Trade Policy 2023 made applicable by Ministry of Commerce and Industry unwinds a New Amnesty Scheme for one-time settlement of defaults in exports obligation by Advance and EPCG authorization holder. Directorate Ge...
Read More
Kapil Kumar Agarwal Vs DCIT (ITAT Delhi) -
Kapil Kumar Agarwal Vs DCIT (ITAT Delhi) ITAT held that assessee has purchased a house property i.e. a new asset and is entitled to exemption u/s 54F of the act despite the fact that construction activities of the purchase of the new house has started before the date of sale of the original asset which […]...
Read More
PCIT Vs Abhisar Buildwell P. LTD. (Supreme Court of India) -
PCIT Vs Abhisar Buildwell P. LTD. (Supreme Court of India) Clarification application file by Revenue on issue of permitting 148 notice dismissed by Supreme Court with liberty to Revenue to file Review application. Further in case such review application is filed it will be heard in open court . We observe that as we have […]...
Read More
WHAT IS JURISPRUDENCE? The word Jurisprudence has been derived from the Latin term JURIS PRUDENTIA, which means ‘the study, knowledge or science of law’. Jurisprudence is the study on law. It is different from any other branches of law. It is not which is derived from the practical situations but it is finding and studying [&h...
Read More
As a registered person under GST, you are required to file GST returns in accordance with the rules and regulations of GST law. However, there may be instances when you may receive a GST return scrutiny notice in ASMT-10. The given notice is issued by the department to verify the accuracy and completeness of your […]...
Read More
In this article, we will explore the significance of balance sheets and profit/loss accounts in loan applications, examining their purpose, key components, and why lenders rely on them to assess borrowers' eligibility....
Read More