Explore India’s move to T+0 equity settlement, offering same-day trade finalization. Learn about its benefits, challenges, and impact on investors and brokers.
Rajasthan HC ruled that an accused’s right to a fair trial, including seeking call details under Section 91 CrPC, prevails over police privacy, ensuring justice for all.
Madras HC condoned 285-day delay in GST appeal filing, ruling no physical copy of the order was served. Highlights differing views on Section 169 service methods.
Kerala SGST issues guidelines on issuing separate notices for Sections 73 and 74. Ensures clarity and uniformity in handling GST disputes.
ITAT Pune held that addition toward unexplained expenditure is liable to be deleted since assessee inadvertently mentioned ‘commission expense’ instead of actual ‘construction expenses. Accordingly, appeal allowed.
Learn how recent amendments to Section 112 of the Income Tax Act impact capital gains tax, including indexation rollback and new tax calculation options.
ITAT Ahmedabad held that addition towards unexplained cash credit under section 68 of the Income Tax Act not justified since loan transactions were done through banking channels and loans were repaid in short period. Accordingly, addition deleted.
Learn about India’s Arbitration and Conciliation Act, 1996, its objectives, arbitrability, doctrine of Kompetenz-Kompetenz, and setting aside arbitral awards.
ITAT Kolkata held that addition under section 69A of the Income Tax Act towards unexplained cash deposits rightly deleted since it is already part of the turnover of the business. Accordingly, appeal of revenue dismissed.
ICAI Disciplinary Committee has reprimanded CA. Rahul Yadav for professional misconduct related to certification of Form INC-22 without due diligence.
