Home Highlights June 2013 Year 2013 This

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1. An existing trust had previously been granted approval u/ss 12AA and 80G of the Income Tax Act. However, instead of applying under clause (i) of the proviso to Section...

2. Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause...

3. Speculative loss or not - Set off and carry forward of loss arising from derivative transactions in currency segment - In essence, an 'eligible transaction' [as defined...

4. Securities Exchange Board of India granted renewal of recognition to National Commodity Clearing Limited as clearing corporation for three years from September 10, 2022...

5. SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (THIRD AMENDMENT) REGULATIONS, 2019

6. Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2018

7. Addition made towards profit in money market operations - in this case the physical delivery has not taken place and therefore the transactions of sale and purchase of...

8. Appointment of Sole Arbitrator to adjudicate the dispute between the parties to the present lis - interpretation of the terms of the contract between the parties - The...

9. Detention of goods alongwith the vehicle - quantum of security for provisional release of goods - Clauses (a) and (b) deal with the quantification of the penalty, clause...

10. Rejection of Tender application - GST clearance certificate - Petitioner can only be expected to comply with the conditions stipulated in the tender notification and in...

11. Maintainability of application - A question which is already pending or decided - The issues raised in the instant application and the issues mentioned in the assessment...

12. CIRP - Preferential Transactions or not - related transaction or not - Transaction within look bak period - such transactions are carried with intent to defraud...

13. Registration u/s 80G - Conditions imposed by CIT - Had the assessee moved to the PCIT under clause II & III of proviso 2 to section 80G then he would have been empowered...

14. Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Though the assessee complied with clause (i) of the Condition No. 104...

15. Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions...