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    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
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    July 15, 2026   Notifications Income Tax
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    July 15, 2026   Notifications Income Tax
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars Customs
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    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
    July 15, 2026   Case Laws Income Tax
    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
    July 15, 2026   Case Laws Income Tax
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    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.

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      Home› Highlights › Income Tax › 2012 › August, 2012 › This
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      Income Tax

      The capital gains arising out of the proposed buyback of shares...

      India-Mauritius DTAC exempts capital gains from share buybacks from Indian taxation under Article 13, Paragraph 4.

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      Income TaxAugust 24, 2012Case LawsAAR
      The capital gains arising out of the proposed buyback of shares is not taxable in India in view of paragraph 4 of Article 13 of the DTAC between India and Mauritius. - AAR
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