Diversion of Listing fee - transfer to Investor Protection ...

Case Laws Income Tax

February 16, 2015

Diversion of Listing fee - transfer to Investor Protection Reserve, etc. - the accounting treatment adopted by the assessee to transfer the amount directly from listing fee receipts would not make the same as diversion of income by overriding title at the source - addition confirmed - AT

View Source

← Previous Next →

Diversion of Listing fee - transfer to Investor Protection ...

Case Laws Income Tax

February 16, 2015

You may also like:

Investor Education and Protection FundAuthority (Accounting, Audit, Transfer and Refund)Second Amendment Rules, 2019

Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 - Notification

Refunds to claimants from Fund. - Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 - Rule 7 as amended

The notification amends the Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018. It substitutes the words "one Member"...

Constitution of Investor Education and Protection Fund Authority - Notification as amended

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2024. The...

SEBI has issued a circular to provide flexibility to Foreign Portfolio Investors (FPIs) in dealing with their securities post-expiry of their registration. Amendments to...

Rectification of register of members by deleting the transfer entry - transfer of shares - the action of challenging the validity of transfer deed dated December 22,...

Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application...

TP adjustment on account of payment of overseas support fee - The assessee has its head office outside India and the decision, on the basis of which the assessee gets...

Money Transfer Service Scheme - List of Sub Agents - Circular

Dis-allowance of amount transferred to Statutory Reserve and amount transferred to Reserve Fund while computing normal provisions and also while computing the book...

Modes of charging fees to clients by Investment Advisors - Prescribing a mode for charging of fees as also the ceiling of fees to be charged by Investment Advisors...

Merger of Forms IEPF-3 with IEPF-4 and IEPF-7 with IEPF-1 along with change in payment process in MCA Version 3. To ease compliance burden and simplify filings, Form...

Quick Updates: