The paper analyzes the impact of the newly introduced indexation rate in the newly introduced Finance Act of India on long-term and short-term capital gains tax computations. Indexation, a critical ...

In the case of Gujarat Chamber of Commerce and Industry & Ors. v. Union of India (decided on January 3, 2025), the Gujarat High Court dealt with the issue of whether the assignment of leasehold rights ...

Summary: The Securities and Exchange Board of India (SEBI) has specified disqualifications and prohibited services for Practicing Company Secretaries (PCS) serving as Secretarial Auditors under ...

Therefore the field of direct taxes laws call for special attention, notifications, circulars, clarifications and incessant amendments which involves hectic research activities of the higher officials ...

Let us say our client is S mall-Fin Bank and wants to open up the S aving and L oan Accounts in that Sub-Urban Territory and in general wants to create a M onopoly and the A verage Ticket Size for the ...

Which taxpayers can use GST SPL 02 form to apply for Amnesty Scheme under section 128A ? Step by step guide on how to file application for GST Amnesty Scheme under section 128A: The Amnesty scheme ...

GST Council in its 53 rd meeting recommended insertion of Section 128A of the CGST Act, giving relief to the registered person from interest and penalties for the financial years 2017-18 to 2019-20 ...

The AO shall only continue with reassessment pursuant to section 148 of the Act if he has a “reason to believe” that income subject to tax has escaped assessment for a specific Assessment Year (AY).

It is found that the Exporter has raised the Final Invoice based on Fe contents as Analysis Report at discharged port i.e. 63 ...

As part of its ongoing efforts to develop the capital markets, SEBI has been organising outreach programs on Municipal Bonds across various cities of India and undertaking various initiatives for ...

Effect of the Public Notice: GIA Laboratory, DMCC, Dubai, UAE has been included in the list of authorized laboratories under ...

The Inter-Ministerial Working Group (IMWG) in DGFT constituted for considering the applications for export of SCOMET items ...