Home Highlights September 2012 Year 2012 This

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1. Efforts continue to arrive at consensus for 51% in retail FDI

2. The crux revolves around the interpretation of Sections 10(10A) and 10(10AA) regarding exemptions for employees of the "State Government". The assessees claimed...

3. Money lending falls as entry (30) in the State List. Transfer of Property other than agricultural land falls in Entry 6 in the concurrent list. - there is an...

4. Companies (Amendment) Ordinance, 2018 - President gives assent to promulgation of the Companies Amendment (Ordinance), 2018

5. CONSOLIDATED FDI POLICY (EFFECTIVE FROM 10-4-2012) updated upto 22-09-2012

6. CONSOLIDATED FDI POLICY EFFECTIVE FROM 10-04-2012. - Cir. No. FDI GUIDELINES - 01/2012 Dated: April 10, 2012

7. The provisions of Section 56(2)(vii)(b) read with Section 50C cannot be invoked as the difference between the Fair Market Value (FMV) determined by the District...

8. FDI Policy Clarification on After-Sale/Repair Services - any standalone sale of spare parts/accessories etc. shall be construed as retail trading for the purposes of FDI policy

9. Review of the policy on Foreign Direct Investment- allowing FDI in Multi-Brand Retail Trading. - FDI GUIDELINES

10. TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...

11. FDI in Retail Trading - DIPP is empowered to make policy pronouncements on FDI. There is no merit in the submission of the petitioner that Central Government has no...

12. Inter state sale or intra state sale - retail sales of goods via the online portal www.flipkart.com - the bill is raised and the identified package is consigned to...

13. Exemption u/s 10(23C)(iiiad) – computation of limit of ₹ 1 crores - sale proceeds of land and bonds cannot be equated to annual receipts as stated u/s 10(23C) - HC

14. Penalty u/s 65 of the Insolvency and Bankruptcy Code, 2016 on assenting CoC members - The Adjudicating Authority has not given any reason for forming an opinion much...

15. Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec....