Home Highlights December 2018 Year 2018 This

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1. Change in the shareholding pattern of GSTN

2. Companies (Significant Beneficial Owners) second Amendment Rules, 2019

3. Companies (Significant Beneficial Owners) Amendment Rules, 2019

4. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

5. Register of significant beneficial owners in a company - a declaration is to be given to the company by every individual acting alone or together or through one or more...

6. Investigation of ownership of company - New Clause - determination that, who have or had beneficial interest in shares of a company or who are or have been beneficial...

7. Black Money Undisclosed Foreign Income And Assets And Imposition Of Tax Act, 2015 - Sole beneficiary of the Foreign Account - Merely mentioning the name of the assessee...

8. This circular outlines the framework for monitoring shareholding norms of Market Infrastructure Institutions (MIIs) like stock exchanges, clearing corporations, and...

9. Central Government may appoint inspectors for determining true persons who have or had beneficial interest in shares of a company or who are or have been beneficial...

10. SEBI amended Issue of Capital and Disclosure Requirements Regulations, 2018 to include senior management under key managerial personnel disclosure norms. Key changes:...

11. Benami transaction case involving beneficial ownership of currency seized. Appellant argued lack of evidence to prove beneficial ownership. Court held initial statement...

12. Black Money - Beneficial ownership - undisclosed foreign income/asset - The ITAT recognized that the investments were either made by the assessee's son or were explained...

13. Register of significant beneficial owners in a company - Section 90 of the Companies Act, 2013, as substituted, came into force w.e.f. 13.6.2018

14. LTCG - exemption claimed u/s 54F - fractional ownership - Whether joint ownership of 16.67% in six flats constituted owning more than one residential house. - The ITAT...

15. Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor...