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SEBI Data Sharing Policy 2024
SEBI introduces a uniform data-sharing policy for MIIs, ensuring transparency, privacy, and access to securities market data for research.
Dec 27, 20244 min read
Delhi High Court Upholds ITAT’s Ruling in the Absence of ‘Finding or Direction’ Under Section 150 of the Income-Tax Act, 1961
Delhi HC upholds ITAT's ruling that reassessment under s. 150 of the Income-Tax Act is invalid without a specific 'finding or direction.'
Dec 26, 20244 min read
SEBI Introduces Specialized Investment Funds and Mutual Funds Lite: Key Amendments Explained
SEBI introduces Specialized Investment Funds and Mutual Funds Lite, enhancing flexibility, compliance, and investor protection frameworks.
Dec 24, 20244 min read
Telangana High Court: Assessee's Inability to Disprove Sworn Statement Results in Tax Addition
Telangana HC rules that sworn statements under Section 132(4) hold evidentiary value unless effectively rebutted by the assessee.
Dec 24, 20242 min read
Interpreting Custodial Limits: Karnataka High Court Clarifies Section 187 of the BNSS as Against Section 167 of the CrPC
The Karnataka High Court examines custodial limits under BNSS, balancing investigation needs with constitutional liberty safeguards.
Dec 23, 20244 min read
Finality in Tax Settlement: Delhi High Court Invalidates Unauthorized Reassessment Under the DTVSV Act
Delhi High Court rules that tax settlements under the DTVSV Act are final and prohibit unauthorised reopening of concluded disputes.
Dec 23, 20244 min read
The ITAT Bangalore clarifies Permanent Establishment and Fees for Technical Services under India-USA DTAA
SanDisk India's role in PE creation and reimbursements for seconded employees under India-USA DTAA analysed by ITAT Bangalore in key ruling.
Dec 23, 20244 min read
Delhi High Court Defines Telecom Towers as Movable Property under GST
The Delhi HC clarifies that telecom towers are movable property under GST, affirming ITC eligibility and rejecting immovability claims.
Dec 23, 20243 min read
Supreme Court on Maintenance v. Financial Claims: Rights to Sustenance Over Business Losses
The Supreme Court prioritises maintenance rights over creditors' claims, reaffirming dignity and sustenance as fundamental under Article 21.
Dec 21, 20243 min read
When Delays Deny Justice: Delhi HC Quashes SCNs & Orders in Several Adjudication Proceedings under the Customs Act & CGST Act
The Delhi HC emphasises timely adjudication, quashing SCNs delayed for decades under the Customs and CGST Acts.
Dec 21, 20245 min read
NCLT: Corporate Governance Safeguards Under Section 388B of the Companies Act, 1956
A landmark NCLT Hyderabad judgement examines corporate fraud claims and disqualifications under Section 388B of the Companies Act, 1956.
Dec 19, 20244 min read
SEBI LODR Third Amendment 2024: What Listed Entities Must Know
SEBI's 2024 LODR amendments strengthen governance, enhance transparency, and impose stricter compliance for listed entities.
Dec 19, 20243 min read