"October, 2023" Archive

Stock Brokers and Their Regulations: An Analysis

Stock Brokers and Their Regulations: Get a complete analysis of responsibilities and roles of stock brokers with this blog post. Learn how they facilitate your trades and offer services for the buying and selling of securities....

Posted Under: SEBI |

Telangana HC Directs IT Department to Process Rectification Application

Virtusa Consulting Services Private Limited Vs DCIT (Telangana High Court)

Telangana HC directed Income Tax Department to expedite processing of a rectification application filed by Virtusa Consulting Services Private Limited....

Taxability of Sovereign Gold Bonds under Income-tax Act

Explore taxability of Sovereign Gold Bonds (SGB) under Income-tax Act, including capital gains, interest, redemption, and features of SGB....

Posted Under: SEBI |

SEBI Circular: New Methods for Unitholding in InvITs

Circulars No. SEBI/HO/DDHS-PoD-2/P/CIR/2023/174 31/10/2023

Explore SEBI's latest circular on achieving minimum public unitholding in InvITs. Discover revised methods for privately placed InvITs and important compliance changes...

ITAT Delhi dismisses revenue’s appeal due to low tax effect

ITO Vs Ankit Agarwal (ITAT Delhi)

In an appeal against CIT(A)-14, New Delhi's order, ITAT Delhi dismisses revenue's case due to low tax effect as per CBDT Circular No. 17/2019 for AY 2011-12...

Delhi High Court Upholds Exclusion of Comparables in Transfer Pricing Case

PCIT Vs Qualcomm India Pvt Ltd (Delhi High Court)

Delhi High Court upheld the exclusion of comparables due to functional dissimilarity and significant turnover differences. Analysis of the PCIT vs. Qualcomm India Pvt Ltd case....

Sale of software not containing any element of service not fall under FTS

SoftwareONE Pte. Ltd. Vs ACIT (ITAT Delhi)

In the SoftwareONE Pte. Ltd. vs. ACIT case, the ITAT Delhi ruled that sales of software without any service component are not liable to be taxed as Fees for Technical Services (FTS) under the India-Singapore DTAA....

Taxation of Employee Stock Option Plan (ESOP)

Learn about ESOP taxation, perquisites, capital gains, and benefits for employees in eligible start-ups. Understand tax implications of Employee Stock Option Plans....

Posted Under: SEBI | ,

India’s Path to 100% Dematerialization: Recent Regulatory Amendments

Discover how recent MCA amendments have led India closer to 100% dematerialization of shares. Changes affect private companies, enhancing transparency & efficiency....

Posted Under: SEBI |

Saga of GST on Corporate Guarantee: Unveiling New Challenges

Explore complex landscape of GST on Corporate Guarantee post latest GST council meeting and clarifications. What's changed and what challenges lie ahead?...

Posted Under: SEBI |

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