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Section 54F relief not be diluted by LTCL set-off under section 70 The Assessee1 an individual, filed a return for AY 2022‑23 declaring total income of about INR 49.54 Lakhs. During the year, he earned Long‑Term Capital Gain (‘LTCG’)
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Section 54F relief not be diluted by LTCL set-off under section 70

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Fast-Track Mechanism for Processing of Private Placement Memorandum (PPM) of AIFs filed with SEBI SEBI had earlier introduced i) PPM templates to standardize disclosures   and  ii)  Mandatory  filing  of&nbsp
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Fast-Track Mechanism for Processing of Private Placement Memorandum (PPM) of AIFs filed with SEBI

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Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance Hareon Solar Singapore Pvt. Ltd. ('Assessee'), incorporated in Singapore in April 2015, is a wholly owned subsidiary of Hareon Solar Co. Ltd., Hong Kong ('H Co
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Delhi ITAT denies DTAA benefit: TRC insufficient without economic substance

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Non-Applicability of Section 56(2)(x) to Share Buy-Back transactions Globe Capital Market Ltd (‘Assessee’), is engaged in the business of the share broking and clearing of trades. During the course of assessment under section 153A of
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Non-Applicability of Section 56(2)(x) to Share Buy-Back transactions

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Amendments in FDI Policy in relation to investments from countries sharing land border with India 1.1    Press Note 2 dated 17.4.2020: •      In order to curb opportunistic takeovers / acquisiti
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Amendments in FDI Policy in relation to investments from countries sharing land border with India

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