ITAT Mumbai ruled that property transfer is effective on date of possession and payment, not registration. Section 43CA cannot override a completed transfer.
Learn the accounting rules for borrowing costs under AS 16 and Ind AS 23. This guide covers capitalization, qualifying assets, and key differences between the standards.
An analysis of five landmark judgments that have shaped GST recovery proceedings, balancing tax authority powers with constitutional and procedural safeguards for taxpayers.
ITAT Bangalore ruled that an addition cannot be made to a concluded assessment during a search without incriminating material. A statement u/s 132(4) is not enough.
ITAT Jaipur upholds CIT(A)’s order deleting ₹80 lakh addition under Section 68; holds share sale genuine and not accommodation entry.
A deep dive into the Previous Year concept under India’s tax law suggests an income-specific approach for new ventures, enabling early tax benefits and deductions.
SEBI circular mandates joint annual inspections for stock brokers by all MIIs starting December 1, 2025, to streamline supervision and enhance business ease.
SEBI’s new consultation paper suggests reforms for Investment Advisers and Research Analysts, focusing on easing business and simplifying registration.
SEBI’s consultation paper proposes new rules for RTAs, including activity-based regulation, a single RTA category, and institutional mechanisms to prevent fraud.
IFSCA circular mandates all IFSC Factors and TReDS entities, including IFSC Banking Units, to onboard with CERSAI to register assignment of receivables transactions.
