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    July 10, 2026   Notifications SEBI
    Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
    July 10, 2026   Notifications Customs
    Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
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    July 10, 2026   Notifications Customs
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
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    July 10, 2026   Notifications SEBI
    Intraday borrowing permitted for mutual funds to manage timing mismatches between scheme inflows and outflows, subject to SEBI conditions.
    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
    SEBI buy-back rules tightened with new limits, disclosure timelines, shareholder intimation and promoter freeze requirements.
    July 10, 2026   Notifications SEBI
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    July 10, 2026   Circulars DGFT
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    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
    Mandatory Rule 88C intimation controls GST recovery for mismatch between returns before garnishee action can proceed.
    July 10, 2026   Case Laws GST
    Essential character test keeps cured tobacco leaves within the GST entry despite grading and bundling, preserving concessional rate.
    July 10, 2026   Case Laws GST
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    July 10, 2026   Case Laws GST
    GST treatment of DMF and NMET mining contributions turns on royalty linkage and later exemption clarification

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      Home› Highlights › Income Tax › 2014 › December, 2014 › This
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      Income Tax

      Nature of expenses on premium paid for buy back of shares – p...

      Share Buyback Premium Classified as Revenue Expense to Ensure Company Harmony and Management Efficiency.

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      Income TaxDecember 8, 2014Case LawsAT
      Nature of expenses on premium paid for buy back of shares – payment made to secure peace and harmony and smooth management of the company, the interest of business would serve and that is the whole purpose of such payment - held as revenue in nature - AT
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