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TR Vol-174 Issue-3, 20 July 2020
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INCOME TAX : NEWS YOU CAN USE - Income Tax Department : No legal obligation on heirs to inform IT Dept about death of assessee: Delhi HC 2 >>   
INCOME TAX : NEWS YOU CAN USE - National Stock Exchange : India-made gold bars to be used for futures contracts at NSE 3 >>   
INCOME TAX : NEWS YOU CAN USE - TDS : Banks, post offices can now find out TDS on large cash withdrawals 3 >>   
INCOME TAX : STATUTES - Revision of Interest Rates for Small Savings Schemes—Office Memorandum, dtd. 30-6-2020 [F.No.1/4/2019-NS] 5 >>   
INCOME TAX : STATUTES - Section 80C—Investment in Specified Media—National Pension Scheme Tier II—Tax Saver Scheme, 2020—Notification No. 45/2020, dtd. 7-7-2020 [F. No.370142/26/2019-TPL] 5 >>   
INCOME TAX : STATUTES - Sovereign Gold Bond Scheme 2020-21—Scheme dtd. 13-4-2020 [F. No. 4(4)-B(W&M)/2020] 6 >>   
INCOME TAX : STATUTES - Ministry of Micro, Small and Medium Enterprises—Classification—Notification dtd. 26-6-2020 [F. No. 21(5)/2019-P&G/Policy (Pt-IV)] 9 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Capital gains—Rural agricultural land—Disclosure 13 >>   
INCOME TAX : ARTICLES - Treatment of Cash Transactions Under Income Tax Act—CA. V.K. SUBRAMANI 15 >>   
INCOME TAX : ARTICLES - ITR Forms for Assessment Year 2020-21—CA. MANOJ GUPTA 21 >>   
INCOME TAX : ARTICLES - Penalty For Concealment Cannot be Imposed on The Mere Estimation/ Enhancement of Costs by DVO—AKHILESH KUMAR SAH 31 >>   
INCOME TAX : CASE LAW DIGESTS - Abul Kalam v. Asstt. CIT & Ors. (2020) 174 TR (A) 331 (Cal-HC) : 2020 TaxPub(DT) 649 (Cal-HC) 95 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. AB Pal Electrical (P.) Ltd. (2020) 174 TR (A) 284 (Del-Trib) : 2020 TaxPub(DT) 1584 (Del-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. Bhupesh Kumar Dhingra (2020) 174 TR (A) 312 (Del-Trib) : 2020 TaxPub(DT) 856 (Del-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Akash Goyal v. ACIT (2020) 174 TR (A) 290 (Agr-Trib) : 2019 TaxPub(DT) 8070 (Agra-Trib) : (2020) 180 ITD 551 (Agra-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Amita Dua v. GTO (2020) 174 TR (A) 334 (Del-HC) : 2019 TaxPub(DT) 7441 (Del-HC) : (2019) 310 CTR (Del) 269 97 >>   
INCOME TAX : CASE LAW DIGESTS - Ankush Jain v. Pr. CIT (2020) 174 TR (A) 270 (Del-Trib) : 2019 TaxPub(DT) 5341 (Del-HC) : (2019) 310 CTR (Del) 419 38 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Devendra Kumar Mantri (2020) 174 TR (A) 324 (Kol-Trib) : 2020 TaxPub(DT) 627 (Kol-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Industrial Safety Products (P) Ltd. (2020) 174 TR (A) 325 (Kol-Trib) : 2019 TaxPub(DT) 7336 (Kol-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Ridhi Sidhi Fincon (P) Ltd. (2020) 174 TR (A) 294 (Pat-Trib) : 2019 TaxPub(DT) 8151 (Pat-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Athena Trade Winds (P) Ltd. v. Pr. CIT & Anr. (2020) 174 TR (A) 305 (MP-HC) : 2019 TaxPub(DT) 8252 (MP-HC) : (2020) 421 ITR 267 (MP) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Bajaj Allianz Life Insurance Company Ltd. v. Dy. CIT & Ors. (2020) 174 TR (A) 310 (Bom-HC) : 2019 TaxPub(DT) 8017 (Bom-HC) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Balaji Minerals v. Asstt. CIT (2020) 174 TR (A) 288 (JP-Trib) : 2020 TaxPub(DT) 828 (Jp-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Brahma Center Development (P) Ltd. v. Pr. CIT (2020) 174 TR (A) 322 (Del-Trib) : 2019 TaxPub(DT) 8381 (Del-Trib) : (2020) 77 ITR (Trib) 156 (Del-Trib) : (2020) 203 TTJ (Del-Trib) 560 86 >>   
INCOME TAX : CASE LAW DIGESTS - Chetan Kothari v. Pr. CIT (2020) 174 TR (A) 316 (Mad-HC) : 2020 TaxPub(DT) 1106 (Mad-HC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - CIT (E) v. Jamnagar Area Development Authority (2020) 174 TR (A) 275 (Guj-HC) : 2019 TaxPub(DT) 8209 (Guj-HC) 42 >>   
INCOME TAX : CASE LAW DIGESTS - CIT-I v. Purshottamdas P. Patel (2020) 174 TR (A) 270 (Guj-HC) : 2019 TaxPub(DT) 6586 (Guj-HC) : (2019) 416 ITR 417 (Guj) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Container Corporation of India Ltd. v. Dy. CIT (2020) 174 TR (A) 283 (Del-Trib) : 2019 TaxPub(DT) 8258 (Del-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Dabur Invest Corp. v. Addl. CIT & Anr. (2020) 174 TR (A) 332 (Del-HC) : 2019 TaxPub(DT) 4950 (Del-HC) : (2019) 416 ITR 282 (Del) : (2019) 266 Taxman 207 (Del) : (2019) 310 CTR (Del) 591 97 >>   
INCOME TAX : CASE LAW DIGESTS - Darashaw & Co. (P.) Ltd. v. Dy. CIT (2020) 174 TR (A) 285 (Mum-Trib) : 2020 TaxPub(DT) 1238 (Mum-Trib) : (2020) 78 ITR (Trib) 553 (Mum-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Dilip Constructions (P) Ltd. v. Asstt. CIT (2020) 174 TR (A) 314 (Ctk-Trib) : 2019 TaxPub(DT) 8104 (Ctk-Trib) : (2020) 203 TTJ (Ctk-Trib) 422 79 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. BSL Ltd. (2020) 174 TR (A) 273 (Kol-Trib) : 2020 TaxPub(DT) 1042 (Kol-Trib) : (2020) 78 ITR (Trib) 348 (Kol-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Dhariya Construction (P.) Ltd. (2020) 174 TR (A) 271 (Pune-Trib) : 2020 TaxPub(DT) 936 (Pune-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kotak Mahindra Prime Ltd. (2020) 174 TR (A) 273 (Mum-Trib) : 2020 TaxPub(DT) 1520 (Mum-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Maha Hydraulics (P) Ltd. (2020) 174 TR (A) 285 (Chen-Trib) : 2020 TaxPub(DT) 1388 (Chenn-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mahatma Gandhi Charitable Society for Education & Research (2020) 174 TR (A) 274 (JP-Trib) : 2020 TaxPub(DT) 780 (Jp-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Mindset Estates (P) Ltd. (2020) 174 TR (A) 305 (New Del-Trib) : 2019 TaxPub(DT) 8295 (Mum-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Motisons Buildtech Pvt. Ltd. (2020) 174 TR (A) 302 (Jai-Trib) : 2020 TaxPub(DT) 1263 (Jp-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Pushpak Merchants (P) Ltd. (2020) 174 TR (A) 293 (CHTGH-HC) : 2019 TaxPub(DT) 8220 (Chhatt-HC) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. R.M. Commercial (P) Ltd. (2020) 174 TR (A) 296 (Kol-Trib) : 2019 TaxPub(DT) 8403 (Kol-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. STC Developers (P) Ltd. (2020) 174 TR (A) 313 (Del-Trib) : 2020 TaxPub(DT) 1556 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Elem Investments (P.) Ltd. v. Asstt. CIT (2020) 174 TR (A) 309 (Hyd-Trib) : 2019 TaxPub(DT) 8092 (Hyd-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Emcure Pharmaceuticals Ltd. v. Dy. CIT (2020) 174 TR (A) 286 (Pn-Trib) : 2019 TaxPub(DT) 8393 (Pune-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Essar Communications Ltd. v. UOI & Ors. (2020) 174 TR (A) 267 (Del-HC) : 2020 TaxPub(DT) 451 (Del-HC) 34 >>   
INCOME TAX : CASE LAW DIGESTS - G.V. Properties Pvt. Ltd. v. Dy. CIT (2020) 174 TR (A) 287 (Bang-Trib) : 2019 TaxPub(DT) 8395 (Bang-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Goyal & Co. (Const.) (P.) Ltd. v. Dy. CIT (2020) 174 TR (A) 282 (Ahd-Trib) : 2019 TaxPub(DT) 8262 (Ahd-Trib) : (2020) 180 ITD 280 (Ahd-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - HBN Insurance Agencies v. ACIT (2020) 174 TR (A) 313 (Del-Trib) : 2019 TaxPub(DT) 8398 (Del-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Hirdesh Bhargava v. ITO (2020) 174 TR (A) 306 (Ind-Trib) : 2020 TaxPub(DT) 997 (Ind-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Hitesh Mansukhlal Bagdai v. Asstt. CIT (2020) 174 TR (A) 289 (Guj-HC) : 2019 TaxPub(DT) 8239 (Guj-HC) : (2019) 419 ITR 276 (Guj) 56 >>   
INCOME TAX : CASE LAW DIGESTS - IDS Infotech Ltd. & Anr. v. Pr. CIT & Anr. (2020) 174 TR (A) 305 (P&H-HC) : 2019 TaxPub(DT) 8401 (P&H-HC) 71 >>   
INCOME TAX : CASE LAW DIGESTS - ITO (E) v. Hosanna Ministries (2020) 174 TR (A) 272 (Vis-Trib) : 2020 TaxPub(DT) 1603 (Visakha Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Mechan Resorts LLP (2020) 174 TR (A) 293 (Mum-Trib) : 2020 TaxPub(DT) 1085 (Mum-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Sachdeva Hospitality (2020) 174 TR (A) 299 (Del-Trib) : 2020 TaxPub(DT) 1966 (ITAT-Del) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Jaipur National University v. Addl. CIT (TDS) (2020) 174 TR (A) 326 (Jai-Trib) : 2019 TaxPub(DT) 7221 (Jp-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Kanakara Rajendra Prasad Reddy v. Jt. CIT (2020) 174 TR (A) 328 (Bang-Trib) : 2019 TaxPub(DT) 5612 (Bang-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Kesarwani Sheetalaya Sahson v. Dy. CIT (2020) 174 TR (A) 311 (All-Trib) : ITA No. 440 (All) of 2012 (All-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Kotak Mahindra Capital Company Ltd. v. Asstt. CIT (2020) 174 TR (A) 279 (Mum-Trib) : 2019 TaxPub(DT) 8288 (Mum-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Landbase India Ltd. v. ACIT (2020) 174 TR (A) 274 (Del-Trib) : 2020 TaxPub(DT) 2098 (Del-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - M. Mala Kondaiah v. Addl. CIT (2020) 174 TR (A) 326 (Hyd-Trib) : 2019 TaxPub(DT) 5916 (Hyd-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Mahanadi Coal Fields Ltd. v. JCIT (2020) 174 TR (A) 330 (Cut-Trib) : 2020 TaxPub(DT) 589 (Ctk-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Mallidi Bhupathi Reddy v. Jt. CIT (2020) 174 TR (A) 327 (Visakhapatnam-Trib) : 2019 TaxPub(DT) 6837 (Visakha Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Mehta Laboratories v. Pr. Chief CIT (2020) 174 TR (A) 331 (Guj-HC) : 2020 TaxPub(DT) 674 (Guj-HC) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Mohanlal Sobhagmal v. JCIT (2020) 174 TR (A) 328 (Jai-Trib) : 2020 TaxPub(DT) 1262 (Jp-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Muthiah Meena v. Pr. CIT (2020) 174 TR (A) 330 (Mad-HC) : 2019 TaxPub(DT) 7385 (Mad-HC) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Pawan Kumar v. ITO (2020) 174 TR (A) 291 (Jai-Trib) : 2020 TaxPub(DT) 1615 (Jp-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Diamond Securities (P) Ltd. (2020) 174 TR (A) 282 (MP-HC) : 2020 TaxPub(DT) 1445 (MP-HC) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. ITSC (2020) 174 TR (A) 268 (Guj-HC) : 2019 TaxPub(DT) 7626 (Guj-HC) : (2020) 268 Taxman 234 (Guj) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Satyaprakash Singh (2020) 174 TR (A) 289 (Bom-HC) : 2019 TaxPub(DT) 8225 (Bom-HC) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Vibhuti Organisers (P) Ltd. (2020) 174 TR (A) 323 (Guj-HC) : 2019 TaxPub(DT) 5233 (Guj-HC) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Pradyot B. Borkar v. Asstt. CIT (2020) 174 TR (A) 276 (Mum-Trib) : 2020 TaxPub(DT) 911 (Mum 'D'-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Punalur Service Co-op. Bank Ltd. v. ITO (2020) 174 TR (A) 300 (COC-Trib) : 2019 TaxPub(DT) 8145 (Coch-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - R.G. Consultants (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 292 (Del-Trib) : 2020 TaxPub(DT) 1275 (Del-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Ravindra Khemka v. Pr. CIT (2020) 174 TR (A) 320 (Luc-Trib) : 2019 TaxPub(DT) 8158 (Luck-Trib) : (2019) 76 ITR (Trib) 330 (Luck-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Reinhardt Roto Machines v. Asstt. CIT (2020) 174 TR (A) 311 (Guj-HC) : 2019 TaxPub(DT) 8036 (Guj-HC) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Rohit Sawhney v. ACIT (2020) 174 TR (A) 290 (Del-Trib) : 2019 TaxPub(DT) 7994 (Del-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Sakthi Finance Ltd. v. Chief CIT (2020) 174 TR (A) 269 (Mad-HC) : 2020 TaxPub(DT) 686 (Mad-HC) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Samtaben R. Manglani v. Dy. CIT (2020) 174 TR (A) 322 (Ahm-Trib) : 2020 TaxPub(DT) 1973 (ITAT- Ahd) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Sanidhya Mittal v. Asstt. CIT (2020) 174 TR (A) 294 (Gau-Trib) : 2019 TaxPub(DT) 8324 (Guwahati - Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay K. Shah v. Jt. CIT (2020) 174 TR (A) 320 (Mum-Trib) : 2019 TaxPub(DT) 8173 (Mum-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Semadri Bhagvan Pradhan v. ITO (2020) 174 TR (A) 319 (Sur-Trib) : 2019 TaxPub(DT) 8332 (Surat - Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Sanand Textiles Industries Ltd. v. Dy. CIT (OSD) (2020) 174 TR (A) 292 (Ahm-Trib) : 2020 TaxPub(DT) 1542 (Ahd-Trib) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Sita Ram Swami v. ITO (2020) 174 TR (A) 308 (Jai-Trib) : 2020 TaxPub(DT) 1949 (Jp-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Solitaire CHS Ltd. v. Pr. CIT (2020) 174 TR (A) 321 (Mum-Trib) : 2019 TaxPub(DT) 8002 (Mum-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Sri Naval Kishore Khaitan v. Pr. CIT (2020) 174 TR (A) 267 (AP-HC) : 2020 TaxPub(DT) 409 (AP-HC) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Sri Vishnu Shankar Mill Ltd. v. ITO (2020) 174 TR (A) 277 (Chen-Trib) : 2020 TaxPub(DT) 1653 (Chenn-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Sugna & Ors. v. Pr. Secretary Stamps REGI & Ors. (2020) 174 TR (A) 332 (Tel&AP-HC) : 2019 TaxPub(DT) 3822 (AP-HC) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Sumeru Soft (P.) Ltd. v. ITO (2020) 174 TR (A) 272 (Mad-HC) : 2020 TaxPub(DT) 1637 (Mad-HC) 39 >>   
INCOME TAX : CASE LAW DIGESTS - The Chirayinkeezhu Service Co-operative Bank Ltd. v. CBDT (2020) 174 TR (A) 315 (Ker-HC) : 2019 TaxPub(DT) 8360 (Ker-HC) : (2020) 312 CTR (Ker) 277 80 >>   
INCOME TAX : CASE LAW DIGESTS - The Kundayam Service Co-op. Bank Ltd. v. ITO (2020) 174 TR (A) 301 (COC-Trib) : 2019 TaxPub(DT) 8192 (Coch-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Timex Art Decor (P) Ltd. v. ACIT (2020) 174 TR (A) 298 (Mum-Trib) : 2019 TaxPub(DT) 8194 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Trinetra Impex (P) Ltd. v. Asstt. CIT (2020) 174 TR (A) 307 (Del-Trib) : 2020 TaxPub(DT) 841 (Del-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Uma Saini v. ITO (2020) 174 TR (A) 300 (Chan-Trib) : 2019 TaxPub(DT) 8202 (Chd 'SMC'-Trib) : (2019) 178 ITD 352 (Chd 'SMC'-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - UOI & Anr. v. Ashok Kumar Saroha & Ors. (2020) 174 TR (A) 268 (Del-HC) : 2019 TaxPub(DT) 8378 (Del-HC) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Van Oord India (P) Ltd. v. Dy. CIT (2020) 174 TR (A) 304 (Mum-Trib) : 2019 TaxPub(DT) 8369 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Vidal Health Insurance v. Jt. CIT (2020) 174 TR (A) 283 (Bang-Trib) : 2020 TaxPub(DT) 1482 (Bang 'B'-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - YJ Reality & Aviation Pvt. Ltd. v. Dy. CIT (2020) 174 TR (A) 277 (Mum-Trib) : 2020 TaxPub(DT) 1486 (Mum 'G'-Trib) 44 >>   
INTERNATIONAL TAXATION : STATUTES - Section 9A—Presence of Fund Manager in India—Applicability of Conditions Mentioned in Section 9A(3)—Notification No. 41/2020, dtd. 30-6-2020 [F. No. 142/15/2015-TPL-Part (1)] 99 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Alcohol-based hand sanitizers to attract 18% GST, rules AAR 101 >>   
CORPORATE LAWS & GST : STATUTES - Further Extension of Time for Submission of Annual Secretarial Compliance Report by Listed Entities Due to The Continuing Impact of The Covid-19 Pandemic—Circular No. SEBI/HO/CFD/CMD1/CIR/P /2020/ 109, dtd. 25-6-2020 102 >>   
CORPORATE LAWS & GST : STATUTES - Further Extension of Time For Submission of Financial Results For Quarter/Half Year/Financial Year Ending 31st March 2020 Due to Continuing Impact of Covid-19 Pandemic—Circular No. SEBI/HO/CFD/ CMD1/CIR /P/2020/ 106 102 >>   
CORPORATE LAWS & GST : STATUTES - Operational Framework For Transactions in Defaulted Debt Securities Post Maturity Date/ Redemption Date Under Provisions of SEBI Regulations, 2008—Circular No. SEBI/HO/ DDHS/CIR/P /103/2020 102 >>   
CORPORATE LAWS & GST : STATUTES - Temporary Relaxation of in Processing of Documents Pertaining to FPIS Due to Covid-19—Circular No. SEBI/HO/FPI&C/CIR/P/ 2020/104, dtd. 23-6-2020 102 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation in Timelines For Compliance with Regulatory Requirements—Circular No. SEBI/HO/MIRSD/DOP/CIR /P/2020/ 112, dtd. 30-6-2020 102 >>   
CORPORATE LAWS & GST : STATUTES - Guidelines For Order-to-Trade Ratio (OTR) For Algorithmic Trading—Circular No. SEBI/HO/MRD1/DSAP/CIR/P /2020/ 107, dtd. 24-6-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation of Time Gap between Two Board / Audit Committee Meetings of Listed Entities Owing to the CoVID-19 Pandemic—SEBI/HO/CFD/ CMD1/CIR/P/2020/110, dtd. 26-6-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - ‘Guidelines for Portfolio Managers’—Extension of Implementation Timeline—SEBI/HO/IMD/DF1/CIR/P/2020/111, dtd. 29-6-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - Standard Operating Procedure in the Cases of Trading Member / Clearing Member Leading to Default—SEBI/HO/MIRSD/DPIEA/CIR/P/2020/115, dtd. 1-7-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation from Compliance to REITs and InvITs due to the CoVID-19 Virus Pandemic—Amendment—SEBI/HO/DDHS/DDHS/CIR/P/2020/114, dtd. 1-7-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2020—Insertion of Regulation 164B—Notification No. SEBI/LAD-NRO/GN/2020/21, dtd. 1-7-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2020—Amendment in Regulations 17, 18 and 22—Notification No. SEBI/LAD-NRO/GN/2020/20, dtd. 1-7-2020 103 >>   
CORPORATE LAWS & GST : STATUTES - Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2020—Notification No. SEBI/LAD-NRO/GN/ 2020/22, dtd. 3-7-2020 [ADVT.-III/4/Exty./111/2020-2021] 103 >>   
CORPORATE LAWS & GST : STATUTES - SEBI Notifies Amendments to SEBI (Investment Advisers) Regulations, 2013—Press Release No. 37/2020, dtd. 3-7-2020 103 >>   
CORPORATE LAWS & GST : ARTICLES - Highlights of Scheme for Relaxation as to Creation or Modification of Charges—PRAGYA BHANDARI 105 >>   
CORPORATE LAWS & GST : ARTICLES - Apportionment of ITC in case of Business Reogranization—CA. SATYADEV PUROHIT 107 >>   
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