No bar in law for a person dealing in land to also have investment in land. Assessee can hold same class of assets as investment and also as stock ­in ­trade. SC dismissed SLP of the Revenue ABCAUS Case Law Citation:ABCAUS 3222 (2020) (01) SC The   Respondent …

Guidelines for submission of Cash / Non-Cash documents at Trade Marks Registry. Trade Mark Registry has issued a Public Notice  specifying Guidelines for submission of Cash / Non-Cash documents at Trade Marks Registry. The Trade Mark Registry took into notice that the documents submitted at the counter of …

Revisional Authority appointed under CGST Act 2017. Read Notification issued Government of IndiaMinistry of Finance(Department of Revenue)Central Board of Indirect Taxes and Customs Notification No. 05/2020 – Central Tax New Delhi, the 13th January, 2020 G.S.R…..(E).– In pursuance of the provisions of section 5 read with clause (99) …

ICSI issues Guidance Note on SEBI (Prohibition of Insider Trading) Regulations To curb the malpractice of Insider Trading more effectively, the SEBI (Prohibition of Insider Trading) Regulations, 2015 (“PIT Regulations”) were introduced with effect from 15th May, 2015, by repealing the erstwhile SEBI (Prohibition of Insider Trading) Regulations …

SEBI defers requirement of Chairperson of top 500 listed entities to be a non-executive director Regulation 17(1B) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 requires that with effect from April 1, 2020, the top 500 listed entities shall ensure that …

Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT Department ABCAUS Case Law Citation:ABCAUS 3221 (2020) (01) SC Important case law relied upon by the parties:Larsen and Tourbo Limited Vs. State of Karnatka (2014) 1 SCC 708.Thyseenkrupp …