HIMUDA-lessor wasn’t entitled to an unearned increase as there was no transfer of leasehold rights on an acquisition of co.

Case details: Mahle Filter Systems … Continue reading “HIMUDA-lessor wasn’t entitled to an unearned increase as there was no transfer of leasehold rights on an acquisition of co.”

No denial of exemption just because trust failed to produce necessary records as same got destroyed during floods: HC

Case details: Morbi Plot Jain … Continue reading “No denial of exemption just because trust failed to produce necessary records as same got destroyed during floods: HC”

Delhi HC allowed petitioner to rectify error committed during filing TRAN-1 being procedural lapse, directed to open Portal

Case details: R.R. Distributors (P.) … Continue reading “Delhi HC allowed petitioner to rectify error committed during filing TRAN-1 being procedural lapse, directed to open Portal”

Now listed entities are not required to disclose information relating to credit rating in their financial statements: SEBI

NOTIFICATION NO. NO. SEBI/LAD-NRO/GN/2021/42, Dated … Continue reading “Now listed entities are not required to disclose information relating to credit rating in their financial statements: SEBI”

Reporting on Business Responsibility and Sustainability (BRSR) in the annual report of the company – Disclosure challenges relating to BRSR

[2021] 129 taxmann.com 107 (Article) … Continue reading “Reporting on Business Responsibility and Sustainability (BRSR) in the annual report of the company – Disclosure challenges relating to BRSR”