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1. Interest expenditure - assessee had availed loan at the interest rate of 12% p.a., whereas, it has advanced loan to a sister concern by charging 9% interest p.a - The...

2. A recent circular addressed the taxability of loans between related parties or affiliates. The circular clarifies that providing loans between related parties...

3. Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

4. Refund claim alongwith interest - AO did not accept the VAT returns - it is mandatory that a notice u/s 74(8) of the DVAT Act is issued for triggering the deeming...

5. Revision of order - Section 74A of the DVAT Act - Entitlement to interest u/s 42 of the DVAT Act - delayed grant of refund - notice uploaded on the Petitioner’s Web ID...

6. The circular issued by SEBI on charges levied by Market Infrastructure Institutions (MIIs) emphasizes the need for transparent and fair access to all market participants....

7. The circular discusses the time limit u/s 16(4) of the CGST Act, 2017 for availing input tax credit (ITC) on reverse charge mechanism (RCM) supplies from unregistered...

8. The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

9. Reopening of assessment - time limitation - DVAT Act - Revenue has sought to make no distinction between the liability under the DVAT and that under the CST Act. In...

10. Levy of interest u/s 234B - The mandatory nature of charging of interest and the actual charging of interest by application of mind and the mention of the proviso of law...

11. Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

12. Master Circular consolidates SEBI circulars applicable to Mutual Funds. It supersedes previous Master Circular dated May 19, 2023, incorporating new circulars issued...

13. Benefit of the VSV Act - The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean “the interest determined in any case under the...

14. This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It...

15. SEBI issues Master Circular for Registrars to an Issue and Share Transfer Agents (RTAs) to consolidate relevant circulars. The new Master Circular supersedes previous...