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SEBI

Guidelines on Appointment of Compliance Officers: NSE...

Guidelines on Appointment of Compliance Officers: NSE

The National Stock Exchange of India (NSE) issued a circular on 25th November 2022 stating the guidelines pertaining to the appointment of compliance offic...

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Income Tax

Premium on Redemption of Convertible Debentures is Reve...

Premium on Redemption of Convertible Debentures is Revenue Expenditure

The Karnataka High Court in the case of Nitesh Housing Developers (P.) Ltd. v. Deputy Commissioner of Income-tax 2022 has allowed that the premium on redem...

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ITAT

SC’s Recent Judgment on Revaluation of Capital Assets...

SC’s Recent Judgment on Revaluation of Capital Assets

The Supreme Court's decision, with Justices M.R. Shah and M.M. Sundresh sitting on the divisional bench, ruled that Section 45(4) of the Income Tax Act app...

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Limited Liability Partnership

Know the LLP Closure Advantages and Disadvantages

Know the LLP Closure Advantages and Disadvantages

In a case where a Limited Liability Partnership, also called an LLP, becomes dormant, it is advisable to move forward with the LLP closure process. In orde...

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SEBI

Post Sanction Requirements of Scheme for Listing NCDs/N...

Post Sanction Requirements of Scheme for Listing NCDs/NCRPS: An Analysis

The SEBI through a circular on 17th November 2022, has made it mandatory that any listed entity willing to make a draft scheme of arrangement for listing N...

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Finance

IGCR Rules 2022: An Overview

IGCR Rules 2022: An Overview

Ministry of Finance, through a circular dated 9th September 2022, has notified the Customs (Import of Goods at Concessional rate of Duty for specified end...

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Company Registration

How to Set up a Rice Mill Industry in India

How to Set up a Rice Mill Industry in India

Rice is a significant commercial crop with the highest rate of consumption in India. Revenue in the Rice segment amounted to US$84.43bn in the year 2022. T...

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SEBI

Requirements for Listed Entities for Listing NCDs or NC...

Requirements for Listed Entities for Listing NCDs or NCRPS

The SEBI through a notification on 14th November, has amended the SEBI LODR Regulation 2015 by inserting two new regulations. The said regulation has made...

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