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News, Blog, GST & Customs

July 21, 2023

[Opinion] GST on Holding of Securities – Open Issues!

Brijesh Kothary & Saundarya Sinha … Continue reading “[Opinion] GST on Holding of Securities – Open Issues!”

Blog, News, International Tax

July 21, 2023

Company Eligible for Tax Credit of ‘Thai Tax Payable’ on Dividend Income Even if No Taxes were Paid in Thailand | HC

Case Details: Pr. CIT v. … Continue reading “Company Eligible for Tax Credit of ‘Thai Tax Payable’ on Dividend Income Even if No Taxes were Paid in Thailand | HC”

Blog, News, Income Tax

July 21, 2023

[Opinion] Earn-out Arrangements in Mergers and Acquisitions – A Burnout?

Sandeep Jhunjhunwala – [2023] 152 … Continue reading “[Opinion] Earn-out Arrangements in Mergers and Acquisitions – A Burnout?”

Blog, News, Company Law

July 21, 2023

[Opinion] Triviality Over Materiality | SEBI LODR Regulations Require Disclosure of all Regulatory Actions

CS Palak Jaiswani – [2023] … Continue reading “[Opinion] Triviality Over Materiality | SEBI LODR Regulations Require Disclosure of all Regulatory Actions”

Blog, News, Company Law

July 21, 2023

Framework to Freeze PAN of Designated Persons During ‘Trading Window Closure Period’ to be Extended to all Listed Cos. | SEBI

Circular No. SEBI/HO/ISD/ISD-PoD-2/P/CIR/2023/124, Dated: 19.07.2023 … Continue reading “Framework to Freeze PAN of Designated Persons During ‘Trading Window Closure Period’ to be Extended to all Listed Cos. | SEBI”

Blog, News, FEMA & Banking

July 21, 2023

ICSI Floats Online Form to Capture Data of PCS who are Designated as ‘Reported Entities’ Under PMLA

ICSI News, Dated: 19.07.2023 Recently, … Continue reading “ICSI Floats Online Form to Capture Data of PCS who are Designated as ‘Reported Entities’ Under PMLA”

Blog, News, Competition Law

July 21, 2023

Govt. Grants Exemption to Regional Rural Banks from Complying with Provisions of Combinations under Competition Act

Notification No. S.O. 3238(E), Dated: … Continue reading “Govt. Grants Exemption to Regional Rural Banks from Complying with Provisions of Combinations under Competition Act”

News, Blog, Account & Audit

July 21, 2023

ICAI Defers Peer Review Requirement for Practice Unit Covered under Phase II of Peer Review Mandate

To ensure quality assurance and … Continue reading “ICAI Defers Peer Review Requirement for Practice Unit Covered under Phase II of Peer Review Mandate”

Blog, News, Account & Audit

July 20, 2023

Accounting Treatment of Auctioned Collateral Assets Under Ind AS 105 and Ind AS 109

Collateral means the assets pledged … Continue reading “Accounting Treatment of Auctioned Collateral Assets Under Ind AS 105 and Ind AS 109”

Blog, News, Income Tax

July 20, 2023

CBDT Extends Scope of Non-applicability of Sec. 56(2)(x) to Fund Relocation to IFSC

Notification No. 51/2023, dated 18-07-2023 … Continue reading “CBDT Extends Scope of Non-applicability of Sec. 56(2)(x) to Fund Relocation to IFSC”