Karnataka High Court allows ESOP discount as deductible expense under Section 37 for Biocon Ltd. Revenue’s appeal dismissed for AY 2004–05.
Delhi High Court voids tax assessment by National Faceless Assessment Centre for denying personal hearing request, citing violation of Income Tax Act’s Section 144B.
Gujarat High Court overturns ₹107 crore tax assessment due to Income Tax Department’s failure to grant a personal hearing, citing natural justice violation.
Calcutta HC rules share sale profits as capital gains for Century Plyboards, citing investment intent and consistent past tax treatment.
Gujarat High Court upholds ITAT ruling in Tejua R. Kapadia case, dismisses Revenue’s appeal on alleged bogus purchases of over ₹5.19 crore.
This paper will deal with the basics of Insider Trading in Indian perspective. what does it mean how it evolves over the period along with a brief history of some committees, notable cases and how it impacts the stock market of India.
Foreign arbitral bodies like SIAC, ICC, and ICSID resolve investment conflicts. Challenges of cost, consistency, and transparency persist, but reforms aim for improvement.
It is definitely most refreshing, most reassuring and so also certainly most reinvigorating to learn that while striking the right chord, the Punjab and Haryana High Court at Chandigarh in a most learned, laudable, landmark, logical and latest judgment titled Jaishree Bagga vs State of Punjab and Others in CWP-5971-2025 and cited in Neutral Citation […]
Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions for excise and cess.
Regulating finfluencers: This analysis reviews India’s legal framework, SEBI actions, and global practices, proposing balanced reforms to protect investors in the digital age.
