Section 115QA Buy-Back Tax Amendment – What Shareholders Need to Know

The amendment to Section 115QA in the Finance Act, 2024,…

[Analysis] SEBI Regulations on Overseas Mutual Funds – New Guidelines for Global Investments

SEBI's regulations on overseas mutual funds allow Indian mutual funds…

[Analysis] Financial Guarantee Contract – Accounting Treatment under Ind AS and AS Frameworks

A Financial Guarantee Contract (FGC) is an agreement where one…

[Analysis] IBBI Proposes Mediation for Operational Creditors under IBC to Streamline Dispute Resolution

Mediation for operational creditors under the Insolvency and Bankruptcy Code…

No Disallowance of Salary Just Because Employee Gave It Back as Interest-Free Loan to Employer | ITAT

Case Details: M S Hostel vs. Deputy Commissioner of Income-tax…

[Opinion] An Insight on Income Payable As Royalty and FTS – Deemed To Accrue or Arise in India

Parnashree Banerjee - [2024] 168 taxmann.com 88 (Article) 1. Introduction…

SEBI Proposes Review of Framework on Alignment of Interest of Designated Employees of AMCs With Interest of Unitholders

Consultation Paper; dated: 06.11.2024 SEBI has released a consultation paper…