Highlights Prime Minister launches digital payment solution e-RUPI Prime Minister launched digital payment solution e-RUPI, a cashless and contactless instrument for d.....
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JUDGMENTS Quantification of penalty is dependent upon the additions made to the income of the assessee(02.08.2021) Assessee is a company stated to be engaged in the business of carrying on infrastructure activities...... Once the borrowed funds were utilized for business purposes, interest paid on same becomes an allowable deduction under Section 36(i)(iii) of the IT Act(02.08.2021) Present appeal arises out of the order by the learned Commissioner of Income Tax (Appeals). The grou..... Unexplained delay in disposal of the representation made on behalf of the detenu is sufficient to set aside detention order(02.08.2021) The Petitioner is the mother of the detenu. The detenu has been detained by the second Respondent ho.....
INTERNATIONAL CASES Payment obligation is only applicable as long as the land lease remain.....(03.08.2021) Appeal is against impugned order of High Court, which upheld an application brought by Capital Propf.....
NOTIFICATIONS & CIRCULARS Requirement of minimum number .....(04.08.2021) 1. Vide notification No. SEBI/LAD-NRO/GN/2021/27 dated July 30, 2021, SEBI (Infrastructure Investment Trusts) Regulations, 2014 ("InvIT Regulations") ..... Modification in operational gu.....(04.08.2021) 1. Section 9A of the Income Tax Act, 1961 (IT Act) was introduced by the Finance Act 2015 and subsequently amended vide Finance Act 2020 to facilitate..... Permitting non-scheduled payme.....(03.08.2021) 1. SEBI vide notification dated July 30, 2021, amended the SEBI (Bankers to an Issue) Regulations, 1994 (BTI Regulations) thereby permitting such othe.....
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