HC Directed AO to Provide ASMT-10 & Appropriate Opportunity to Assessee to File Additional Response to SCN

Case Details: Amex Services v. Deputy Commissioner, State Tax, Assansol…

[Opinion] Tax Residency Certificates | Another Litigious Issue Brewing?

Kunal Singhal - [2024] 164 taxmann.com 215 (Article) Tax Residency…

CPC to Consider Form 10-IE If It Was Available at ITR Processing Time Even If Filed After Due Date | ITAT

Case Details: Akshay Devendra Birari vs. Deputy Commissioner of Income-tax…

Penalty for Non-Listing of Non-Convertible Securities Would Accrue on a Daily Basis at 1% p.a. for Period of Delay | SEBI

Informal Guidance No. SEBI/HO/DDHS/DDHS-PoD-1/P/OW/2024/0000022159/1, Dated: 08.07.2024 Belstar, an NBFC that…

Equity ETFs & Index Funds Can Invest in Group Companies of Sponsor, With a Cap of 35% of the Scheme’s NAV

Circular No. SEBI/HO/IMD/IMD-PoD-2/P/CIR/2024/098, Dated 08.07.2024 Earlier, SEBI allowed equity oriented…

Interest Payable on Disputed Liability Settlement Not Considered as Exceptional Items

A Limited enters into partnership with B Limited for the…

[Opinion] The Rise and Fall of Most Favored Nation Clause in Indian Tax Treaties

Priyanka Jain - [2024] 164 taxmann.com 130 (Article) What is…

No Reassessment to Tax Notional Capital Gains on Shares if They Weren’t Sold During Relevant Year | HC

Case Details: Aditya Vijay Mirchandani vs. Income Tax Officer -…

[Opinion] When Timing is Everything | The Fallout of Delayed Additional Director Regularization

Prof R Balakrishnan - [2024] 164 taxmann.com 96 (Article) 1.…