Kerala HC: Applications under the Muslim Women’s Divorce Act Have a 3-Year Limitation Period  ||  Supreme Court: Property Transferred Before Filing a Suit Cannot be Attached under Order 38 Rule 5  ||  Supreme Court: No Review or Appeal is Maintainable Against an Order Appointing an Arbitrator  ||  SC: Terminated Contract is Not a Corporate Debtor’s Asset and a Moratorium Cannot Revive it  ||  SC: Cheque Dishonour Complaints Must be Filed at the Payee’s Home Branch under S.142(2)(A)  ||  Supreme Court: Bail Cannot be Granted Solely on Parity; Accused’s Specific Role Must be Assessed  ||  Kerala HC Upholds Life Terms For Five, Acquits Two in Renjith Johnson Murder, Says TIP Not Needed  ||  Kerala HC Orders Emergency Electric Fencing at Tribal School to Address Rising Wildlife Conflict  ||  Madras HC: Arbitrator Can’t Pierce Corporate Veil to Bind Non-Signatory and Partly Sets Aside Award  ||  Calcutta HC: Post-Award Claim For Municipal Tax Reimbursement is Not Maintainable under Section 9    

#Union Budget 2022-2023: Overview of Changes in the Direct Tax Regime - (01 Feb 2022)

DIRECT TAXATION

Union Budget proposes to cap surcharge of AOPs at 15%. Long term capital gains on listed equity share units liable to surcharge of 15%. Further, the Finance Minister has clarified that Health and education cess are not business expenditure. IT is also not a business expenditure.

Tags : UNION BUDGET   DIRECT TAX REGIME  

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