• February 3, 2023

Case Details: Nimisha Saraf v. Securities & Exchange Board India - [2023] 146 taxmann.com 568 (Delhi) Judiciary and Counsel Details Purushaindra Kumar Kaurav, J. Gaurav Kejriwal, Adv. for the Petitioner. Pratap Venugopal, Abhishek Baid, Praneet Das, Anup Jain & Ashok Kumar Jain, Advs. for the Respondent. Facts of the Case In the present case, a question was raised that, can One-time […]

• February 2, 2023

Authored by CA Naveen Wadhwa – DGM & Rachit Sharma – Manager | Taxmann Advisory and Research Budget News LIVE Consider the scenario of being at a restaurant for lunch and being asked to pay for other guests’ meals after finishing your own. This would likely be viewed as unexpected and unfair, causing you to […]

• February 2, 2023

Publish Date : Wednesday, January 25, 2023 source

• February 1, 2023

Case Details: Developer Group India (P.) Ltd. v. Surinder Singh Marwah - [2023] 146 taxmann.com 477 (SC) Judiciary and Counsel Details B.R. Gavai & Vikram Nath, JJ. Facts of the Case In the present case, respondents Nos. 1 and 2 decided to invest in a commercial project on the representation of one of the directors […]

• January 31, 2023

Authored by Dr Hemant O Sharma – CA, PhD, Hardayal Singh – CCIT, Retired Ombudsman Income-Tax & Gopal C Mehta – Advocate High Court Table of Contents Prologue Facts in Maheshwari Devi’s case 1. Alimony, a personal payment but not income 2. Alimony, not a “sum received without consideration” 3. Alimony, not taxable even if […]