Nominee to Legal Heir Made Easy: SEBI’s New Framework for Seamless Securities Transmission
Effective January 1, 2026, SEBI introduces TLH code to eliminate tax hurdles and ease succession.
Capital gains tax
Section 45(4) of Income Tax Act applies not only in case of dissolution but also when subsisting partners transfer assets to retiring partners
The bench of MR Shah and M.M Sundresh, JJ explained the importance of the words “or otherwise” inserted to Section 45(4) of the Income Tax Act, 1961 by the Finance Act, 1987
Government proposes LTCG tax on equity investment
The government has proposed a long-term capital gains tax for investing in the nation’s stocks, according to people with knowledge of the
Exemption of tax on capital gains cannot be granted to an undertaking showing profit on ground of its revival charted out of BIFR
Delhi High Court: A Division Bench was seized of the question whether an undertaking which was being revived by BIFR could be