Foreign Exchange Management (Foreign Exchange Derivative Contracts) (Amendment) Regulations, 2010 - Substitution of regulation 5A

Foreign Exchange Management (Guarantees) (Amendment) Regulations, 2010 - Amendment in regulation 5

Demand of Service Tax on services provided by State Governments under Centrally Sponsored Schemes (CSS) is not legally tenable

When assessee makes a provision of interest in its account, in account of creditor, provisions of section 194A would be applicable

Instruction regarding issue of certificate of lower collection of tax at source u/s 206C(9)

Service of Court Notice(s) may be effected by E-mail

Holding period for purposes of computation of capital gain is relevant only in relation to shares held as investment

SEBI (Mutual Funds) (Amendment) Regulations, 2010 - Amendment in regulations 34, 35, 36, 52 and Tenth Schedule

Raising a legal claim, even if it is ultimately found to be legally unacceptable, cannot amount to furnishing of inaccurate particulars of income

Unless a sense of hierarchical discipline is observed, while implementing fiscal legislation, exercise of powers would be rendered arbitrary and subject to whim and caprice of Assessing Officers

Award of an arbitrator under Arbitration and Conciliation Act, 1996 would fall within ambit of “transmission by operation of law” as envisaged by second proviso to section 108 of Companies Act