Author: Nirmal Ghorawat
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Overview of Direct Tax Proposals :: Union Budget 2023
Author’s Comments : Tax Outgo must not be the Sole Criteria to opt / plan for between Tax Saving Investments and New Tax Regime or Old Tax Regime. (Discretionary) Cash…
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Partition by Panchas – SC Judgments
Appointment of Panchas for dividing family properties – Reference to Panchas amounts to severance of joint family status – Effects of such division – Binds the parties. “The agreement between…
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Essentials of Family Settlement
The Supreme Court of India in the matter of Kale v. Dy. Director of Consolidation AIR 1976 SC 807 has summed up the essentials of the family settlement in the…
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Cited By
My articles on this blogpost have been cited by : 1. Antonov, A and Schirra, T (2013). Tracking down European Markets – Tracking performance of ETFs and Mutual Index Funds.…
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Benami Transaction Examples
Section 2(9) of the Benami Transactions (Prohibition) Act, 1988 defines the scope of a “transaction” or “arrangement” labelled by Law as “Benami”. (A) a transaction or an arrangement :- (a)…
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SC Holds Benami Transactions Prohibition (Amendment) Act, 2016 to apply prospectively, leaves open challenge to Constitutional validity of the 2016 Amendment Act
The Hon’ble Supreme Court of India in the matter of Union of India & Anr vs M/s Ganpati Dealcom Pvt Ltd (CA 5783 of 2022) has considered the matter of…
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Government Approval Route for Investment in India from Countries sharing land border with India
The Government of India vide Press Note 3 of 2020 issued by Department for Promotion of Industry and Internal Trade has amended para 3.1.1 of the Consolidated FDI policy, 2017.…
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