Stream of decisions on cheque bouncing

A weekly selection of key court orders Read more »

Cracking the code

Companies have a long way to go before meeting Sebi's corporate governance compliance requirements Read more »

‘The proposed levy may have far-reaching impact’

To tax e-commerce transactions through the entry tax route, it has proposed an amendment in the Assam entry tax (amendment) Bill, 2014 Read more »

‘Non-imposition of tax is a beneficial treatment’

In the US, states have successfully introduced tax on e-commerce and the US Supreme Court hasn't set aside these laws Read more »

Company without a board may not be so rare

Duties of independent directors should not be made onerous, as it will result in bad directors replacing good ones Read more »

Still hazy countdown for IFRS

After a false start in 2011, corporate India, the ministry of corporate affairs & ICAI would have to iron out contentious issues for converging Indian financial reporting to global standards Read more »

‘Need a tangible definition of controlling interest’

Budget 2014-15 emphasised the need to propel growth in India's real estate, infrastructure and construction sectors Read more »

‘States must mitigate the impact of stamp duties’

The tax impact of Reit investment is lower if the asset is owned by the Reit directly, not by the SPV. In terms of providing returns to investors, owning the asset directly... Read more »

Advance ruling powers diluted by clarification

CBEC instruction says any issue decided by the Appelate Tribunal or courts will be outside the purview of AAR Read more »

Demolition of building does not end tenancy

One leading judgement stated that the tenancy ended with the destruction of the building Read more »