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Blog, News, Income Tax

December 21, 2023

CBDT Revises Definition of ‘Intra-group Loan’ & Outlines its ‘Safe Harbour’ Conditions Under Rule 10TD

Notification No. 104/2023, dated 19-12-2023 … Continue reading “CBDT Revises Definition of ‘Intra-group Loan’ & Outlines its ‘Safe Harbour’ Conditions Under Rule 10TD”

Blog, News, Company Law

December 21, 2023

Financial Market Infrastructures Must Periodically Self-assess Against PFMIs & Disclose Results on Their Websites

Circular No. SEBI/HO/MRD/MRD-PoD-3/P/CIR/2023/190, Dated 19.12.2023 … Continue reading “Financial Market Infrastructures Must Periodically Self-assess Against PFMIs & Disclose Results on Their Websites”

Blog, News, FEMA & Banking

December 21, 2023

REs Shall Not Invest in AIFs With Direct or Indirect Downstream Investments in Its Debtor Companies | RBI

Circular No. RBI/2023-24/90 DOR.STR.REC.58/21.04.048/2023-24, Dated … Continue reading “REs Shall Not Invest in AIFs With Direct or Indirect Downstream Investments in Its Debtor Companies | RBI”

Blog, News, Account & Audit

December 21, 2023

Recognition of Leased Project Assets in Accordance with Ind AS 116

Under Ind AS 116, an … Continue reading “Recognition of Leased Project Assets in Accordance with Ind AS 116”

News, Blog, GST & Customs

December 21, 2023

GST Registration Should Be Cancelled From Closure Date of Business Due to Sealing Drive By Municipality | Delhi HC

Case Details: R. K. Metal … Continue reading “GST Registration Should Be Cancelled From Closure Date of Business Due to Sealing Drive By Municipality | Delhi HC”

Other Laws, Blog

December 21, 2023

Understanding Real Estate Documentation – Allotment Letters | Agreements for Sale | Sale Deeds under RERA

Table of Contents Overview Sales … Continue reading “Understanding Real Estate Documentation – Allotment Letters | Agreements for Sale | Sale Deeds under RERA”

News, Blog, Company Law

December 20, 2023

Accreditation Agencies, Which Are Also KRAs, Can Now Access KYC Docs of Applicants Available With Them | SEBI

Circular No. SEBI/HO/AFD/PoD1/CIR/2023/189, Dated 18.12.2023 … Continue reading “Accreditation Agencies, Which Are Also KRAs, Can Now Access KYC Docs of Applicants Available With Them | SEBI”

Blog, News, Account & Audit

December 20, 2023

ICAI Releases Exposure Draft on Consequential Provisions for Non-compliance With CPE Hours From 2024 Onward

The Institute of Chartered Accountants … Continue reading “ICAI Releases Exposure Draft on Consequential Provisions for Non-compliance With CPE Hours From 2024 Onward”

Blog, News, Income Tax

December 20, 2023

Sec. 12AA Registration Can’t Be Denied Merely on Ground That Trust Was Formed to Comply With CSR Requirements | ITAT

Case Details: Santosh Foundation v. … Continue reading “Sec. 12AA Registration Can’t Be Denied Merely on Ground That Trust Was Formed to Comply With CSR Requirements | ITAT”

Blog, News, Income Tax

December 20, 2023

CBDT Notifies “POWERGRID Infrastructure Investment Trust” As Prescribed Mode of Investment u/s 11(5)

Notification No. 103/2023, dated 18-12-2023 … Continue reading “CBDT Notifies “POWERGRID Infrastructure Investment Trust” As Prescribed Mode of Investment u/s 11(5)”