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    July 11, 2026   Case Laws Indian Laws
    Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
    July 11, 2026   Case Laws Indian Laws
    Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
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    July 10, 2026   Notifications SEBI
    Custodian fee structure shifts from annual to monthly payment, with revised billing and transition rules
    July 10, 2026   Notifications SEBI
    FPI fee and registration regime revised with rupee-based amounts, new disclosure fields, and remittance timelines.
    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications Customs
    Anti-dumping duty on seamless steel tubes from China PR extended until 27 January 2027, unless amended earlier.
    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-UK CETA notified for vehicles, with online applications, eligibility rules, and customs conditions.
    July 10, 2026   Circulars Companies Law
    CCFS-2026 validity extended, giving companies more time to complete pending statutory filings under the compliance scheme.
    July 10, 2026   Circulars GST - States
    GST jurisdiction after taxpayer migration: prior valid actions remain effective, and the transferee authority must continue proceedings.
    July 10, 2026   Case Laws GST
    Statutory refund interest limited to notified rate, so higher pre-deposit interest claim was rejected in appeal.
    July 10, 2026   Case Laws GST
    Successive bail on parity fails without substantial change in circumstances, especially in alleged economic offences involving GST evasion.
    July 10, 2026   Case Laws GST
    Retrospective Rule 89(5) amendment allows refund processing for unutilised input tax credit on input services
    July 10, 2026   Case Laws GST
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    July 10, 2026   Case Laws GST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.

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      Home› Highlights › Income Tax › 2013 › December, 2013 › This
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      Income Tax

      Sec. 43(5) has no application to FIIs in respect of “securities” ...

      Section 43(5) Inapplicable to FIIs: Securities Income Classified as Capital Gains u/s 115AD Explanation.

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      Income TaxDecember 12, 2013Case LawsAT
      Sec. 43(5) has no application to FIIs in respect of “securities” as defined in Explanation to sec. 115AD, income from whose transfer is considered as short term or long term capital gains - AT
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