Home Highlights February 2013 Year 2013 This

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1. Cross Border Insolvency Protocol - ‘The Dutch Trustee’ is equivalent to the ‘Resolution Professional’ of India, therefore, as per law he has a right to attend the...

2. First Meeting of India-Uae High Level Task Force on investments held in Abu Dhabi

3. Periphery Development Expenses - Disallowance of expenses as only objection raised by the ld. AO is that some of the expenditure debited by the assessee cannot be termed...

4. Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

5. Income deemed to accrue or arise in India - residential status of the assessee under the India-USA DTAA. Assessee stayed in India for more than 183 days, considered a...

6. External Commercial Borrowings (ECB) Policy – ECB by Small Industries Development Bank of India (SIDBI) - Circular

7. Computation of capital gains - The expenditure incurred in pursuant to or as an obligation under the Joint Development Agreement can be claimed as business expenditure...

8. Violation of res judicata principles u/s 11 of the Code of Civil Procedure, 1908, suppression of relevant facts from the Committee of Creditors (CoC), discrepancy in...

9. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

10. The document outlines the roles and responsibilities of various statutory committees within a depository. The Member Committee (MC) handles membership admissions,...

11. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

12. Classification of goods - carbonated fruit juices - classified as Fruit Juices or aerated drinks? - the issue of classification of the products similar to that in the...

13. Reduction of the competition to its electors by creating indirect entry barriers into the profession of legal service - whether the Second Respondent/ ‘Bar Council of...

14. Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2019

15. SECURITIES AND EXCHANGE BOARD OF INDIA (SUBSTANTIAL ACQUISITION OF SHARES AND TAKEOVERS) (SECOND AMENDMENT) REGULATIONS, 2019