Supreme Court: Multiple Cases Alone Cannot Justify an Externment Order  ||  Supreme Court: Certiorari Can Quash a Tribunal Decision That is Grossly Perverse  ||  Supreme Court: Informant’s Consent is Not Required to Quash a Case Settled With the Victim  ||  Madras High Court: False Posts Against a Minister are Not an Offence Without Intent to Cause Alarm  ||  Delhi High Court: Police Cannot Pick and Choose Among Accused Persons for Arrest  ||  J&K High Court: Bar Associations are Not ‘State’ under Article 12 and are Outside Writ Jurisdiction  ||  Calcutta High Court: Third Parties Can Challenge Inaction Against Unauthorised Construction  ||  Madras High Court: Being an Advocate Does Not Mean a Person Cannot Commit an Offence  ||  Delhi High Court: Husband Cannot Reopen Settled Marital Disputes to Avoid Maintenance Liability  ||  Calcutta High Court: State Cannot Deny CRMI Seats to Foreign Medical Graduates Citing Stipend Costs    

#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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