SEBI/HO/DDHS/DDHS-RAC-1/P/CIR/2023/178 -
08/11/2023
Introduction: The Securities and Exchange Board of India (SEBI) has issued a circular (SEBI/HO/DDHS/DDHS-RAC-1/P/CIR/2023/178) on November 08, 2023, addressing the procedural framework for dealing with unclaimed amounts in Infrastructure Investment Trusts (InvITs). The circular outlines regulations and procedures for the transfer of uncla...
SEBI/HO/DDHS/DDHS-RAC-1/P/CIR/2023/177 -
08/11/2023
Read SEBI's latest circular on handling unclaimed amounts in Real Estate Investment Trusts (REITs). Learn the procedural framework, claim process, and more...
Circulars No. SEBI/HO/DDHS/DDHS-RAC-1/P/CIR/2023/176 -
08/11/2023
Learn about SEBI's procedural framework for unclaimed amounts in non-convertible securities, including the transfer to Escrow Accounts and Investor Education and Protection Fund...
Understand how Changeability of Income Tax affects Family Investment Funds (Company/LLP) in the IFSCA Fund Management Regulations. Learn how the set up of a FIF in IFSC's can help you invest globally with a closer to the ground Indian approach....
Demystifying Section 5 & 6 of Indian Competition Act 2002 - Understand how big business deals, mergers, and acquisitions protect consumers in India. Combination & regulations explained w/real-life examples....
Deepak Sales Corporation Vs Union of India (Punjab and Haryana High Court) -
Punjab and Haryana High Court ruled in Deepak Sales Corporation vs. Union of India that no interest or penalty is applicable when input tax credit is not utilized....
PCIT Vs Imperative Hospitality Pvt Ltd (Delhi High Court) -
Delhi High Court upholds deletion of disallowance on expenses incurred during the pre-operative stage in the case of PCIT vs. Imperative Hospitality Pvt Ltd....
Kamlesh Kumar Jha Vs PCIT (Delhi High Court) -
Delhi High Court sets aside Income Tax transfer orders for administrative convenience. Highlights the need for speaking orders with reasons and DIN compliance....
ST Josephs FCC Province Thalassery Vs ITO (Kerala High Court) -
Kerala High Court corrects a mistaken assessment by the AO, excluding previous year's balance to determine the annual receipt for a specific Assessment Year....
PCIT Vs Gujarat Lease Financing Ltd. (Supreme Court of India) -
The Supreme Court of India dismisses the SLP against tax recovery due to a low amount below Rs.2 crores, following CBDT Circular 17/2019....