Indian government introduced a legal tax framework to bring such transactions under regulatory oversight. This move culminated in the insertion of Section 194S and Section 115BBH into the Income Tax Act, 1961 via the Finance Act, 2022, effective from 1st July 2022 and 1st April 2022, respectively.
ujarat High Court directs Designated Authority to exclude specialty SPVC resins imported by Epigral Ltd. from anti-dumping probe due to procedural lapses.
Supreme Court issues interim stay on Gujarat High Court’s judgment concerning anti-dumping investigation on PVC resins, pending further hearing on July 22, 2025.
J&K High Court ruled partial refund rejection under Budgetary Support Scheme invalid for lacking reasons, emphasizing adherence to notification guidelines.
A study by IIM Bangalore highlights how IBC has improved credit discipline, reduced borrowing costs, and strengthened governance in Indian firms.
SEBI circular outlines new measures for equity derivatives, including revised Open Interest calculations, market-wide and individual position limits, and enhanced risk monitoring.
Delhi ITAT ruled reassessment notice to AK Lumbers invalid, citing AO’s non-application of mind and denial of cross-examination in bogus sales case.
Bangalore ITAT overturns Rs. 31.79 lakh addition for unexplained cash deposits, citing assessee’s sufficient sources and AO’s calculation errors.
Navigate tax planning for dividends in Assessment Years 2021-2025. Understand key provisions, definitions, tax rates, TDS, and recent amendments for informed financial decisions.
