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News, Blog, Company Law

October 27, 2023

No Open Offer Obligation Arises for Promoters If Warrant Conversion Doesn’t Breach Individual Shareholding Limit | SEBI

Informal Guidance No. SEBI/HO/CFD/PoD-2/OW/P/2023/29370/1, Dated: … Continue reading “No Open Offer Obligation Arises for Promoters If Warrant Conversion Doesn’t Breach Individual Shareholding Limit | SEBI”

Blog, News, Account & Audit

October 27, 2023

Case Study on Determination of the Effect of Dilution or Anti-Dilution in Earnings Per Share as Per Ind AS 33

Para 44 of Ind AS … Continue reading “Case Study on Determination of the Effect of Dilution or Anti-Dilution in Earnings Per Share as Per Ind AS 33”

Blog, News, GST & Customs

October 26, 2023

[Opinion] Ambiguity Over ‘Place of Supply’ of Services of Transportation of Goods in Cases Where the Supplier or Recipient of Services is Outside India

Ajay K Chhabra & Pushpa … Continue reading “[Opinion] Ambiguity Over ‘Place of Supply’ of Services of Transportation of Goods in Cases Where the Supplier or Recipient of Services is Outside India”

Blog, News, Company Law

October 26, 2023

Unclaimed Amounts Transferred to IEPF Under LODR Shall Not Bear Any Interest | SEBI

Notification no. SEBI/LAD-NRO/GN/2023/158; Dated: 20.10.2023 … Continue reading “Unclaimed Amounts Transferred to IEPF Under LODR Shall Not Bear Any Interest | SEBI”

News, Blog, Company Law

October 26, 2023

MCA Takes Away RD’s Power to Levy Additional Costs to Order Confirming the Shifting of RO From One State to Another

Notification No. G.S.R. 790(E), Dated: … Continue reading “MCA Takes Away RD’s Power to Levy Additional Costs to Order Confirming the Shifting of RO From One State to Another”

Blog, News, Income Tax

October 26, 2023

CBDT Condones Delay in Filing of Form 10-IC for AY 2021-22 If ITR Was Filed Within Due Date

Circular No. 19/2023, dated 23-10-2023 … Continue reading “CBDT Condones Delay in Filing of Form 10-IC for AY 2021-22 If ITR Was Filed Within Due Date”

Blog, News, Company Law

October 26, 2023

SEBI Amends InvIT & REIT Regulations, 2014 | Now, Unclaimed Amounts Transferred to IEPF Shall Not Bear Any Interest

Notification No. SEBI/LAD-NRO/GN/2023/159 & 160; … Continue reading “SEBI Amends InvIT & REIT Regulations, 2014 | Now, Unclaimed Amounts Transferred to IEPF Shall Not Bear Any Interest”

Blog, News, Company Law

October 26, 2023

ICAI Issues Advisory to Its Members to Ensure Due Compliance With Significant Beneficial Ownership (SBO) Norms

News; Dated: 18.10.2023 ICAI has … Continue reading “ICAI Issues Advisory to Its Members to Ensure Due Compliance With Significant Beneficial Ownership (SBO) Norms”

Blog, News, GST & Customs

October 26, 2023

Order Imposing Penalty for Expired E-Way Bill to Be Set Aside in Absence of Deliberate or Willful Intent to Evade Tax | HC

Case Details: Ishaan Plastics (P.) … Continue reading “Order Imposing Penalty for Expired E-Way Bill to Be Set Aside in Absence of Deliberate or Willful Intent to Evade Tax | HC”

Blog, News, Income Tax

October 26, 2023

AO Needs Evidence to Label Share Sale as Bogus Proving Assessee Converted Unaccounted Funds Through Fictitious Loss

Case Details: PCIT v. Champalal … Continue reading “AO Needs Evidence to Label Share Sale as Bogus Proving Assessee Converted Unaccounted Funds Through Fictitious Loss”