"20 October 2023" Archive

Companies (Incorporation) Third Amendment Rules, 2023

Notification No. G.S.R. 790(E). 20/10/2023

Explore latest amendments to Companies (Incorporation) Rules 2014. Learn about changes regarding registered office shifting under resolution plans....

SEBI (Employees’ Service) (Second Amendment) Regulations, 2023

Notification No. SEBI/LAD-NRO/GN/2023/156 20/10/2023

Learn about the latest amendments to SEBI's Employee Service Regulations in 2023. Discover the new age limits and educational qualifications for SEBI officers....

SEBI (Investor Protection & Education Fund) (Second Amendment) Regulations, 2023

Notification No. SEBI/LAD-NRO/GN/2023/157 20/10/2023

Stay informed about the latest SEBI notification on Investor Protection and Education Fund regulations. Learn about key amendments and their implications....

SEBI (Real Estate Investment Trusts) (Third Amendment) Regulations, 2023

Notification No. SEBI/LAD-NRO/GN/2023/160. 20/10/2023

Explore the latest SEBI notification on Real Estate Investment Trusts (REITs). Learn about the 2023 amendments, their implications, and what investors need to know....

Revised All Industry Rates of Duty Drawback from 30th October, 2023

Notification No. 77/2023-Custom (N.T.), [G.S.R.792(E).] 20/10/2023

Government revised customs duty drawback rates in Notification No. 77/2023-Custom (N.T.), effective from October 30, 2023....

SEBI Guidelines for BCP and DR of QRTAs

Circulars No. SEBI/HO/IMD/IMD-TPD-1/P/CIR/2023/173 20/10/2023

SEBI has issued guidelines for Business Continuity Plan (BCP) and Disaster Recovery (DR) of Qualified RTAs (QRTAs). Learn how QRTAs should strengthen their resiliency and preparedness....

Transaction value will be assessable value when buyer and seller are unrelated and price is sole consideration

Ore Cast (India) Vs Commissioner of Customs (CESTAT Kolkata)

CESTAT Kolkata held that when buyer and seller are not related and the price is the sole consideration, the transaction value at the time and place of export will be the assessable value. Accordingly, customs duty paid at higher assessable value is directed to be refunded....

Disallowance of interest u/s 36(1)(iii) restricted to borrowed amount not used for business

Rishabh Birla Vs JCIT (ITAT Delhi)

ITAT Delhi held that disallowance of interest u/s. 36(1)(iii) of the Income Tax Act to be restricted to the borrowed amount which is not used for business purpose....

Books of accounts not produced before AO and CIT(A) hence matter restored back

Sercon India Pvt. Ltd. Vs ITO (ITAT Delhi)

ITAT Delhi held that the assessee failed to produce books of account before AO as well as before CIT(A). Books were produced before Tribunal. Accordingly, matter restored back to AO with direction to consider the documents produced and adjudicate the issue accordingly....

Actual status of payment by each co-owner needs to be verified in terms of applicability of section 194IA

Jaimeet Sawaria Vs ITO (ITAT Raipur)

ITAT Raipur resorted the matter back to AO to verify the actual status of payment of consideration by each co-owner vis-à-vis applicability of provisions of section 194IA of the Income Tax Act....

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