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  • Rankings

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© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

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  • Article

    CBDT Condones Delay In Filing Form 9A/ 10/ 10B/ 10BB For AY 2018-19 And Subsequent Years

    CBDT issues Circular No. 16/2024 on 18.11.2024, which authorizes income-tax authorities to accept applications for condonation of delay...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    CBDT Condones Delay In Filing Form No. 10-IC, Form No. 10-ID For AYs 2020-21, 2021-22 & 2022-23

    CBDT issues Circular No. 17/2024 on 18.11.2024, which authorizes income-tax authorities to accept the applications for condonation of delay...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Hon'ble Bombay HC: Uploading Assessment Order/demand On Portal Does Not Constitute Valid Service On Assessee

    The case involved Mythri Movie Makers Mumbai, Ravi Sankar Yalamanchili, Sukumar Bandreddi, and Yerneni Naveen (referred to as the Assessees).
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    SC Allows Capital Loss Resulting From Capital Reduction As The Same Is Covered Under 'Transfer' As Per Section 2(47)

    Assessee, engaged in the activities of investing in shares, leasing, financing, and money lending, invested in Asianet News Network Pvt. Ltd. (ANNPL)...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Ahmedabad ITAT Treats The Transfer As Non-Qualifying Demerger On Violation Of Section 2(19AA)(ii)&(iii)

    The assessee co. is engaged in the business of manufacturing and marketing of pharmaceuticals & Cosmetic products.
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    CBDT Grants Relief To Deductors/ Collectors In Case Of Inoperative PAN

    The CBDT, earlier through Circular No. 03/2023 dated 28/03/2023 specified the consequences of PAN becoming inoperative as per Rule 114AAA of the Income Tax Rules, 1962.
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Equity-Oriented Mutual Funds Are Not Shares Under Article 13(3A) Of India-Mauritius DTAA

    The issue adjudicated by the Hon'ble Delhi Tribunal pertains to interpretation of word ‘shares' in Article 13(3A) of India-Mauritius DTAA...
    IndiaCorporate/Commercial Law
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Landmark Judgement On Permanent Establishment

    High Court of Delhi (Top State Court) - Landmark Ruling on Permanent Establishment...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    CBDT Issues Fresh Guidelines For Handling Applications For Condonation Of Delay Under Section 119(2)(b) For Refunds And Loss Claims

    CBDT issues Circular No. 11/2024 on 01.10.2024, which authorizes income-tax authorities to address applications or claims for refunds and carry forward of losses and set off thereof under section 119(2)(b) of the Income-tax Act, 1961.
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Rajkot ITAT Ruling Rendering Section 56(2) Inapplicable In A Scheme Of Amalgamation As Share Transfer Is Not Considered A "Transfer" Under Section 47(vii) Of The Act

    During the course of scrutiny assessment proceedings, the AO observed that the Assessee- company amalgamated the following three private limited companies with itself...
    IndiaCorporate/Commercial Law
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Business Control Constituting Fixed Place PE Under India-UAE DTAA

    Assessee is Hyatt International Southwest Asia Ltd, a company incorporated in UAE engaged in rendering hotel consultancy and advisory services from Dubai to hotels in the Hyatt Group of Hotels...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Investment Playbook: How India's UHNW Investors Are Shaping Wealth Strategies

    In 2024, India's ultra-high-net-worth (UHNW) investors stood out for their resilience, strategic foresight, and adaptability in navigating a rapidly evolving financial landscape.
    IndiaStrategy
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Eligibility Of Appeals Filed Within Due Date Post VSV 2024

    Clarification with regard to eligibility of appeals filed within due date as per Income Tax Act, 1961 but after date specified under VSV Scheme, 2024...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    MCA Extends The Deadline For Filing Financial Statements & Annual Return For The FY-2024-25

    The Ministry of Corporate Affairs (MCA) vide its General Circular No. 06/2025 dated 17th October, 2025, has provided relaxation of additional fees and extension of time for filing of financial statements [AOC-4, AOC-4 CFS...
    IndiaCorporate/Commercial Law
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Foreign Contribution (Regulation) Amendment Rules, 2024.

    On December 31, 2024, the Ministry of Home Affairs introduced amendments to the Foreign Contribution (Regulation) Rules, 2011, effective January 1, 2025.
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Direct Tax Vivad Se Vishwas Scheme 2024

    Following the success of Direct Tax Vivad se Vishwas Scheme, 2020, the CBDT through Finance (No. 2) Act, 2024 (‘the Act') introduced Direct Tax Vivad se Vishwas Scheme (‘VSV Scheme')...
    IndiaTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Amendment In Fast Track Merger Rules

    The Ministry of Corporate Affairs (MCA) has recently introduced the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025 ("Amended Rules"), marking a substantial step forward...
    IndiaCorporate/Commercial Law
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Related Party And Related Party Transactions

    The governance of Related Parties and Related Party Transactions (RPTs) is central to India's corporate compliance regime. The intersection of the Companies Act, 2013 and the SEBI...
    IndiaCorporate/Commercial Law
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Delhi ITAT Upholds TRC Validity For DTAA Benefits

    SC Lowy P.I. (LUX) S.A.R.L. is a company incorporated in Luxembourg on March 6, 2015, as a Limited Liability Company (LLC). It is registered as a Category II Foreign Portfolio Investor with SEBI...
    LuxembourgTax
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Introductory Note On RBI Master Direction – Liberalised Remittance Scheme (LRS)

    The Liberalised Remittance Scheme (LRS) was first introduced by the Reserve Bank of India (RBI) in 2004 to enable resident individuals to remit foreign...
    IndiaFinance and Banking
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.

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