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Blog, News, International Tax

June 7, 2023

[Opinion] Indirect Transfers – A Circumlocutory Concept

Jaya Krishna Kapoor – [2023] … Continue reading “[Opinion] Indirect Transfers – A Circumlocutory Concept”

Blog, News, International Tax

June 6, 2023

[Opinion] Analysis of the Concept of Permanent Establishment

CA Sombir Singh – [2023] … Continue reading “[Opinion] Analysis of the Concept of Permanent Establishment”

Blog, News, Income Tax

June 6, 2023

No Sec. 263 Revision for Sec. 56(2)(viib) on Holding-subsidiary Transactions: ITAT

Case Details: BLP Vayu (Project-1) … Continue reading “No Sec. 263 Revision for Sec. 56(2)(viib) on Holding-subsidiary Transactions: ITAT”

Blog, News, GST & Customs

June 6, 2023

Adjudication Order Passed Without Affording Personal Hearing to Petitioner to be Set Aside: HC

Case Details: Concord Tieup (P.) … Continue reading “Adjudication Order Passed Without Affording Personal Hearing to Petitioner to be Set Aside: HC”

Blog, News, GST & Customs

June 6, 2023

Order Passed Against Driver of Vehicle not Prejudicial to Consigner/Consignee Rights to Appeal: HC

Case Details: Delhivery Limited v. … Continue reading “Order Passed Against Driver of Vehicle not Prejudicial to Consigner/Consignee Rights to Appeal: HC”

News, Blog, Insolvency and Bankruptcy Code

June 6, 2023

Corporate Guarantor’s Plea that CIRP Plea was Rejected as its Liability Stems from Borrower’s Default

Case Details: State Bank of … Continue reading “Corporate Guarantor’s Plea that CIRP Plea was Rejected as its Liability Stems from Borrower’s Default”

Blog, News, Company Law

June 6, 2023

[Opinion] SEBI Initiates ‘Roll-Over’ of Tail End AIF Assets | A Fresh Start for Aging Funds?

1. Introduction In early 2023, … Continue reading “[Opinion] SEBI Initiates ‘Roll-Over’ of Tail End AIF Assets | A Fresh Start for Aging Funds?”

Blog, News, Account & Audit

June 6, 2023

FAQ on SA 560 – Subsequent Events | Part 1

SA 560 deals with the … Continue reading “FAQ on SA 560 – Subsequent Events | Part 1”

Blog, News, Insolvency and Bankruptcy Code

June 5, 2023

AA’s Order Allowing Lessor’s Recovery from RP During Moratorium Deemed Illegal & Set Aside u/s 14(1)(d)

Case Details: Sunil Kumar Agrawal … Continue reading “AA’s Order Allowing Lessor’s Recovery from RP During Moratorium Deemed Illegal & Set Aside u/s 14(1)(d)”

News, Blog, FEMA & Banking

June 5, 2023

RBI invites comments on draft directions on ‘Cyber Resilience & Digital Payment Security Controls’

Press Release: 2023-2024/328; Dated: 02.06.2023 … Continue reading “RBI invites comments on draft directions on ‘Cyber Resilience & Digital Payment Security Controls’”