SEBI clarification on transfer of shareholding among immediate relatives and transmission of shareholding in respect of investment advisers. research analysts and KYC registration agencies (KRAs) Securities and Exchange Board of India CIRCULAR SEBI/HO/MIRSD/ MIRSD-PoD-1/P/CIR/2024/164 December 27, 2024 To, All Registered Investment Advisers All Registered Research Analysts All KYC …
ICAI notifies members elected to 26th Central Council in election held in December 2024 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 26th December, 2024 (Chartered Accountants) No. 54-EL(1)/13/2024.—In Pursuance of Rule 36 of the Chartered Accountants (Election to the Council) Rules, 2006, the Council …
Finding recorded by lower authorities on the basis of evidence can not be interfered with by the third Appellate Court – High Court In a recent judgment, Hon’ble Guwahati High Court has held that finding once recorded by both the lower authorities on the basis of evidence with …
Maintainability of appeal must be decided at the outset not at fag end – ITAT In a recent judgment, ITAT Chandigarh has observed that whether the appeal is maintainable and is filed within the prescribed time limit must be decided at the outset and not at the fag …
Powers and statutory discretion conferred on the commissioner of income tax to condone delay u/s 119(2)(b) ought to be judiciously exercised so that undue hardship to the assessee is avoided – High Court In a recent judgment, Hon’ble Bombay High Court has observed that powers and statutory discretion …
Recommendations of 55th GST Council Meeting Meeting of the 55th GST Council were held on 21st December 2024. The GST Council inter-alia made the following recommendations relating to changes in GST tax rates, provide relief to individuals, measures for facilitation of trade and measures for streamlining compliances in GST. 1. …
