Article

RBI amends Foreign Exchange Management (Overseas Investment) Directions, 2022 to provide clarification on Overseas Portfolio Investments
June 2024

Archive

Article

Telangana HC ruling on GAAR v/s SAAR | First of many more debates to follow
June, 2024

Article

Mumbai Tribunal upholds the validity of a non-speaking intimation under section 143(1); overlooks the earlier decision
May, 2024

Article

Government allows direct listing of securities by public Indian companies on GIFT- IFSC stock exchanges
May, 2024

Article

Investment in Alternative investment Funds (AIFs) by Regulated Entities (REs)
April, 2024

Article

Delayed MSME dues – Allowable on Payment basis
March, 2024

Article

Validity of a notice issued u/s. 148 of the Act must be judged based on the law existing as on date of issue of notice and any notice issued for any AY beginning on or before April 1, 2021, beyond the time limit specified under unamended section 149(1)(b) is time-barred.
March, 2024

Article

Remission and Extinguishment of Tax Demand
March, 2024

Article

GIFT - Direct Tax Provisions
December, 2023

Article

Public Charities and Expenditure outside India- I-T and FCRA perspectives
January, 2024

Article

Posers in Relation to S. 198 of the Companies Act, 2013
November, 2023

Article

Key Observations from NFRA Orders
November, 2023

Article

Corporate Redomicile – Concept and Tax Implications
November, 2023

Article

Supreme Court of India interprets application of MFN Clause
November, 2023

Article

Control Premium
November, 2023

Article

S. 56(2)(viib) – Issue of Shares at a Premium
November, 2023

Article

GIFT – Transfer Pricing
November, 2023

Article

Family Investment Fund – New Route of Foreign Investment Through GIFT
November, 2023

Article

Amendment in Rule 3
August, 2023

Article

SC rules that determining correctness of ALP is an admissible question of law before HC
April, 2023

Article

Amendment in Rule 3 06.09.2023 Corrigendum
September, 2023

Article

Increase in Tax Rate on Royalty and FTS for Non-Residents
April, 2023

Article

SC decision in Checkmate
October, 2022

Article

Del HC – Order in absence of DIN non-est as per CBDT Circular 19 of 2019
April, 2023

Article

Credit cards under LRS
May, 2023

Article

DDT vs DTAA tax rate dispute; Mumbai Special Bench rules in favour of Revenue
April, 2023

Article

Central Govt. brings practicing CA, CS, CWA in the ambit of PMLA
May, 2023

Article

SC – Completed assessment cannot be interfered with in the absence of incriminating material under section 153A, however, recourse to section 147 can be taken
May, 2023