Bombay HC allows benefit of Article 13(4) of India Singapore DTAA on capital gains and rejects Revenue’s contention on application of Article 24 (Limitation of Relief)

Delhi HC: No error committed by Tribunal in law or in facts by following APA approach for non covered years

Indirect acquisition of shares of Target Company through share transfer in promoter entity triggers open offer obligations

Changes w.r.t. Liberalised Remittance Scheme (LRS) and Tax Collection at Source (TCS)

ITAT allows long term capital loss on intra group share transfer claimed through revised return

GST on intermediary service held constitutional by Bombay HC

ROC imposes penalty for violation of provisions related to private placement

SEBI consultation paper on regulatory framework for Micro, Small and Medium REITs

Use of International Credit Card outside India to come within the purview of LRS

Entry 6 of Schedule III of the CGST Act provides that lottery, betting, and gambling are subject to GST, while other actionable claims are not.

UAE Introduces Threshold limits for maintaining Transfer Pricing Documentation

Section 56(2)(viia) would prevail over section 47(vi) for shares transferred on account of amalgamation

Foreign Trade Policy 2023 – Key Highlights

Further amendments proposed in Finance Bill 2023

Regulatory Update: Setting up family offices under the ODI Route

Aurtus Flash Alert - Bombay HC overturns AAR ruling on grandfathering

IFSCA Clarification on Family Investment Funds

Aurtus - Budget 2023 - Tax Highlights

Gujarat AAR holds that the sale of over-the-counter readily available food and beverages qualify as a supply of goods and not restaurant services

Recent amendments in the GST Rules, and clarifications issued by CBIC pursuant to the 48th GST Council meeting