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News, Blog, Company Law

December 28, 2023

SAT Upholds the Debarring of an Unregistered Investment Advisor from Securities Market for Misleading Investors

Case Details: Restock Research v. … Continue reading “SAT Upholds the Debarring of an Unregistered Investment Advisor from Securities Market for Misleading Investors”

Blog, News, Account & Audit

December 28, 2023

Measurement of Investment Where the Dividend is Declared With a Future Record Date

Ind AS 109, Financial Instruments, … Continue reading “Measurement of Investment Where the Dividend is Declared With a Future Record Date”

Blog, News, FEMA & Banking

December 28, 2023

RBI Notifies Draft Licensing Framework for Authorised Persons (APs) Under FEMA

Press Release: 2023-2024/1543, Dated 26.12.2023 … Continue reading “RBI Notifies Draft Licensing Framework for Authorised Persons (APs) Under FEMA”

Blog, News, Income Tax

December 28, 2023

[Opinion] Corpus Donation – What is Meant by Specific Direction?

CA Naresh Kumar Kabra & … Continue reading “[Opinion] Corpus Donation – What is Meant by Specific Direction?”

Blog, News, Income Tax

December 28, 2023

HC Allowed Sec. 80-IB Deduction Despite ITR Being Filed After the Due Date on Account of Delay in Audit

Case Details: Pr. Commissioner of … Continue reading “HC Allowed Sec. 80-IB Deduction Despite ITR Being Filed After the Due Date on Account of Delay in Audit”

Blog, Advisory, Income Tax

April 25, 2024

Income Tax on Online Gaming in India | Detailing Provisions for Taxation and TDS on Winnings

Table of Contents Background What … Continue reading “Income Tax on Online Gaming in India | Detailing Provisions for Taxation and TDS on Winnings”

Other Laws, Blog

December 28, 2023

Top 10 Changes Made by Bharatiya Nyaya Sanhita (BNS) vis-à-vis Indian Penal Code (IPC)

 Table of Contents Community Service … Continue reading “Top 10 Changes Made by Bharatiya Nyaya Sanhita (BNS) vis-à-vis Indian Penal Code (IPC)”

Blog, News, Company Law

December 27, 2023

Banker Can Enforce Pledged Shares for An Overdraft If Broker Defaults; SEBI Can’t Declare Pledge As Illegal | SAT

Case Details: [2023] 157 taxmann.com … Continue reading “Banker Can Enforce Pledged Shares for An Overdraft If Broker Defaults; SEBI Can’t Declare Pledge As Illegal | SAT”

Blog, News, Income Tax

December 27, 2023

[Opinion] Voluntary Donation vs Corpus Donation – Comparative Analysis & Aspects of Donation Received in Kind

CA Naresh Kumar Kabra & … Continue reading “[Opinion] Voluntary Donation vs Corpus Donation – Comparative Analysis & Aspects of Donation Received in Kind”

Blog, News, Income Tax

December 27, 2023

Addition Due to Stock Undervaluation Capped at 25% as Assessee Provided Stock Statements Duly Verified by CAs

Case Details: Principal Commissioner of … Continue reading “Addition Due to Stock Undervaluation Capped at 25% as Assessee Provided Stock Statements Duly Verified by CAs”