Home Highlights November 2011 Year 2011 This

You may also like:

1. A wholly owned subsidiary set up in India by a non-resident entity, operating in a sector where 100% FDI is allowed in the automatic route and there are no FDI linked...

2. LTCG OR STCG - Capital gain on sale of equity shares - period of holding of shares - There exists a clause for condition precedent to the sale which has to be fulfilled...

3. RBI decided to permit issue of equity shares / preference shares under the Government route of the FDI scheme for certain categories of transactions

4. Transfer of shares for Failure to comply with the conditions of contract - If the transfer was conditional and if the Assessee fails to comply with conditions and...

5. FDI – e-Biz platform - GOI has enabled online filing of the Foreign Currency Transfer of Shares (FCTRS) returns for reporting transfer of shares, convertible debentures,...

6. Exemption u/s. 54EA - transfer of shares held as stock-in-trade - transfer of unlisted shares of DSPML is to be taxed under the head “capital gains” irrespective...

7. Transfer of property / assets - with the merger of property also vested with the petitioner along with other assets of Sharpedge. This clearly amounted to transfer of...

8. Capital gain on transfer of shares - capital gains arising from the transfer of shares because of family arrangement - the assessee has transferred the shares based on...

9. Relaxation for Furnishing of UID in case of Form 15G/ 15H for certain quarters - Circular

10. The circular provides an operational framework for reclassification of Foreign Portfolio Investment (FPI) to Foreign Direct Investment (FDI) as per the Foreign Exchange...

11. Oppression and mismanagement case - Transfer of 2500 shares by deceased challenged by appellant claiming legal heirs entitled to shares or fair price. Held: Appellant's...

12. Rectification in the register of members - transfer of shares - execution of valid transfer deeds within the meaning of Section 108 is a mandatory requirement of a valid...

13. SEBI has extended the relaxations granted earlier for compliance with Regulation 36(1)(b) and Regulation 44(4) of the SEBI (Listing Obligations and Disclosure...

14. CIRP proceedings - illegal transfer of IPR and business by the corporate debtor - the declaration of assignment of trademarks in the name of R1 is declared null and void...

15. Reopening of assessment u/s 147 - transfer of shares as gift - While initially contention of the petitioner that such transfer of shares was a gift without consideration...