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    July 29, 2025 Case Laws Income Tax
    Rejection of Third-Party Info Disclosure Under IT Act Section 138(1)(b) Upheld in Criminal Case Context
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    Reopening of Income Tax Assessment Valid Under Sections 147/148 for Undisclosed Share Capital from Paper Companies
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    Penalty under Section 271AAB(1A) quashed for defective notice and inconsistent AO stance across assessment years
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    Assessment case transfer invalid without formal order or hearing under Section 127; jurisdiction assumed improperly quashed
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    Revenue from tradable license sales not deductible under Section 80IB(11A) without reducing production costs
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    SEBI

    SECURITIES AND EXCHANGE BOARD OF INDIA (SUBSTANTIAL ACQUISITION...

    SEBI's 2019 Amendment Enhances Transparency and Fairness in Share Acquisitions and Takeovers, Protecting Investor Interests and Market Order.

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    SEBIAugust 1, 2019Notifications

    SECURITIES AND EXCHANGE BOARD OF INDIA (SUBSTANTIAL ACQUISITION OF SHARES AND TAKEOVERS) (SECOND AMENDMENT) REGULATIONS, 2019

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