Latest
Amalgamation, Stock-in-Trade and Business Income: A Case Study of Jindal Equipment Leasing Consultancy Services Ltd. v. CIT (2026)
1. Introduction Corporate restructurings, particularly amalgamations, often trigger complex tax questions especially when shareholders hold shares not as passive investments but as stock-in-trade. The
Uploaded on Mon Mar 30 2026
Delhi High Court Ruling: Proceeds of Crime Not Taxable Income in Stockguru India Case
Introduction In a landmark judgment dated September 18, 2025, the Delhi High Court in Asst. Commissioner of Income Tax v. State & Ors (CRL.M.C. 2198/2018) clarified a critical legal principle regardin
Uploaded on Fri Nov 14 2025
Tags
#IPR#Direct Tax#Criminal & Civil Litigation#Contractual Law#Customs#Stocks & Finance#Cyber Law#Corporate Law#Customs DEPB Scrips & licenses#Public Notification#Insolvency#GST#ED (PMLA/FEMA)#Arbitration#Banking & Finance#Customs DEPB Scrips#Family Law#Real Estate Law#Consumer Protection Law#Crypto Currency & Laws#Prevention of Money Laundering Act, 2002#Custom Act#Duty Refund#The Public Gambling Act, 1867#The Promotion and Regulation of Online Gaming Act, 2025 (PROG Act)#The Nagaland Prohibition of Gambling and Promotion and Regulation of Online Games of Skill Act, 2015#Poker Laws in India#Indian Baggage Rules#The Negotiable Instruments Act, 1881#Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985