Author: Nirmal Ghorawat
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Structured Product Derivatives (SPDs) used to Short-Sale securities- Whether within the ambit of Benami Transaction?
The recent short-sale of Adani companies shares by Hindenburg Research, which reportedly used Structured Product Derivatives (SPDs), which are similar to controversial Participatory Notes, must come under scrutiny for its…
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केंद्रीय बजट 2023 में प्रत्यक्ष कर प्रस्ताव का संक्षिप्त अवलोकन
नई कर व्यवस्था में वेतनभोगी कर्मचारियों के लिए ₹50,000/- की मानक कटौती (Standard Deduction) पुराने कर व्यवस्था के मौजूदा प्रावधान के समान पेश की गई। नई कर व्यवस्था के तहत…
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Overview of Direct Tax Proposals :: Union Budget 2023
STANDARD DEDUCTION FOR SALARIED EMPLOYEES ₹50,000/- introduced in New Tax Regime similar to the existing provision for Old Tax Regime. Tax Rebate u/s 87A upto Taxable Income of ₹7,00,000/- under…
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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)…
