Discover the latest amendments to the IFSCA Banking Handbook 2024. Learn about changes in licensing, conduct of business, and prudential directions for banking units.
ITAT Delhi in case of KBC India Pvt. Ltd. vs. ITO held that equity shares were allotted by the assessee to its holding company at premium and in such a scenario no addition can be made u/s 56(2)(viib) of the Act
Explore the ITAT Delhi ruling on valuation of shares in DCIT Vs Hometrail Buildtech Pvt. Ltd. case for Assessment Year 2015-16. Analysis, implications, and conclusions discussed.
The Comprehensive Analytics on E-Way Bill provides all the analytics and reports provided under one umbrella. The reports are spread out on the screen in one glance. This will help the officer in quickly identifying the reports and making use of it. The reports are numbered so that they may be referred quickly for correspondence.
Explore the Supreme Court judgment in State of Maharashtra vs. National Organic Chemical Industries Ltd. regarding stamp duty refund on share capital increase.
Commissioner of C.E. & S.T.-Surat-i vs J K Motors case analyzed: Service tax not leviable on CNG kit installations without separate invoices. Detailed review of CESTAT Ahmedabad’s decision.
In the case of Vidya Herbs Pvt Ltd vs Commissioner of Customs, the CESTAT Bangalore ruled on the denial of benefits for coffee beans import under a notification. Get the full analysis here.
Notification No. 03/2023 by DGFT permits export of essential commodities like eggs, rice, and sand to Maldives for 2024-25, exempting from restrictions.
Learn the effects of currency appreciation & depreciation on exports. Understand how currency shifts influence international trade dynamics.
In Uttam Narayanmal Mehta S K Metal Vs ITO case, ITAT Mumbai directs AO to re-adjudicate mistake in ITR filing regarding double taxation of profit.
