The Tribunal upheld attachment as no documentary evidence was provided to establish the source of funds. It held that unexplained money can be treated as proceeds of crime.
Pension funds must provide detailed disclosures, reports, and grievance redressal systems. Subscribers gain access to transparent information and accountability. The ruling prioritizes investor rights and awareness.
न्यायालयों ने स्पष्ट किया कि विक्रय प्रमाण पत्र केवल साक्ष्य होता है और स्वामित्व हस्तांतरण का माध्यम नहीं। स्टाम्प ड्यूटी केवल तब लागू होती है जब इसे किसी अन्य कानूनी उद्देश्य के लिए उपयोग किया जाए। यह निर्णय प्रशासनिक भ्रम को दूर करता है।
NSE expanded the API-based single filing system to streamline disclosures across stock exchanges. The move reduces duplication while maintaining compliance under SEBI regulations.
Learn how Corporate NPS can help maximize tax savings while building retirement wealth. The webinar explains practical implementation and benefits for both employers and employees.
ITAT confirmed that the amended 60% tax rate under Section 115BBE applies prospectively from April 2017 onwards. For earlier transactions, only the 30% rate applies, safeguarding taxpayers from retrospective burden.
ITAT ruled that the amendment requiring aggregation of consideration under Section 194-IA applies only from October 2024. For earlier years, TDS applicability must be determined individually per buyer-seller transaction.
The law distinguishes between rejection of renewal and cancellation of registration for charitable trusts. Only cancellation activates Section 115TD, ensuring that mere rejection does not automatically result in harsh tax consequences.
The new Income Tax Rules, 2026 permit reapplication within one month of rejection. This provides a faster alternative to appeals and reduces litigation burden.
The IBBI held that forming a Committee of Creditors without verifying claims violates core insolvency principles. The ruling emphasizes that claim verification is mandatory before granting voting rights or conducting CoC meetings.
