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Blog, News, Income Tax

December 8, 2023

Loss Claimed in Belated ITR to be C/F; AO to Disallow Set Off in Subsequent ITRs in which it was Claimed | ITAT

Case Details: International Fresh Farms … Continue reading “Loss Claimed in Belated ITR to be C/F; AO to Disallow Set Off in Subsequent ITRs in which it was Claimed | ITAT”

Blog, News, Company Law

December 8, 2023

SEBI Notifies the Revised Framework for Computation of Net Distributable Cash Flow by REITs and INVITs

Circular No. SEBI/HO/DDHS/DDHS-PoD/P/CIR/2023/184 & 185, … Continue reading “SEBI Notifies the Revised Framework for Computation of Net Distributable Cash Flow by REITs and INVITs”

Blog, News, FEMA & Banking

December 8, 2023

“Group of Cos. Doctrine” Applies to Arbitration in India and Can Be Invoked to Bind Non-Signatories Parties | SC

Case Details: Cox and Kings … Continue reading ““Group of Cos. Doctrine” Applies to Arbitration in India and Can Be Invoked to Bind Non-Signatories Parties | SC”

Blog, News, GST & Customs

December 7, 2023

HC Set Aside Unsigned Order Uploaded on Portal and Directed Department To Pass Fresh Order

Case Details: SRK Enterprises v. … Continue reading “HC Set Aside Unsigned Order Uploaded on Portal and Directed Department To Pass Fresh Order”

Blog, News, GST & Customs

December 7, 2023

[Opinion] From Cash to Commodities | The Evolution of ‘Goods’ in GST Legislation and Courtroom Battles

CA Yash Shah – [2023] … Continue reading “[Opinion] From Cash to Commodities | The Evolution of ‘Goods’ in GST Legislation and Courtroom Battles”

News, Blog, Income Tax

December 7, 2023

No Disallowance u/s 40A(2)(b) on Interest Paid to Related Party Without Comparing It With FMV of Rate of Interest | ITAT

Case Details: Genxt Mobile LLP … Continue reading “No Disallowance u/s 40A(2)(b) on Interest Paid to Related Party Without Comparing It With FMV of Rate of Interest | ITAT”

Blog, News, Income Tax

December 7, 2023

CBDT Notifies ‘Godavari River Management Board’ for Sec. 10(46) Exemption

Notification No. 102/2023, dated 05-12-2023 … Continue reading “CBDT Notifies ‘Godavari River Management Board’ for Sec. 10(46) Exemption”

Blog, News, Company Law

December 7, 2023

SAT Quashes SEBI’s Order Imposing Penalty on Mukesh Ambani & 2 Others in Case Related to Manipulative Trading

Case Details: Reliance Industries Ltd. … Continue reading “SAT Quashes SEBI’s Order Imposing Penalty on Mukesh Ambani & 2 Others in Case Related to Manipulative Trading”

Blog, News, Company Law

December 7, 2023

SAT Restrains Respondent from Trading; Orders Deposit of Gains in Escrow; SEBI to Probe in 2 Months Else Order Vacated

Case Details: Securities and Exchange … Continue reading “SAT Restrains Respondent from Trading; Orders Deposit of Gains in Escrow; SEBI to Probe in 2 Months Else Order Vacated”

Blog, Account & Audit

December 7, 2023

Comprehensive Guide to Intangible Assets – Definitions, Attributes, Recognition, Valuation, and Considerations

Table of Contents Definition of … Continue reading “Comprehensive Guide to Intangible Assets – Definitions, Attributes, Recognition, Valuation, and Considerations”