Foreign Trade Policy 2023 – Key Highlights

Further amendments proposed in Finance Bill 2023

Regulatory Update: Setting up family offices under the ODI Route

Aurtus Flash Alert - Bombay HC overturns AAR ruling on grandfathering

IFSCA Clarification on Family Investment Funds

Aurtus - Budget 2023 - Tax Highlights

Gujarat AAR holds that the sale of over-the-counter readily available food and beverages qualify as a supply of goods and not restaurant services

Recent amendments in the GST Rules, and clarifications issued by CBIC pursuant to the 48th GST Council meeting

Mumbai ITAT holds that financial service business of the Assessee constitutes an undertaking and transaction qualifies as demerger as per section 2(19AA) of the Income-tax Act, 1961 (‘Act’) and therefore, not liable for dividend distribution tax (‘DDT’)1

Supreme Court interprets the scope of “General Public Utility” for claiming tax exemption

Overseas Investment Framework Revamped

Recent amendments in GST law and procedure, and clarifications issued by CBIC

CBDT issues guidelines on section 194R to address various concerns on its implementation

Supreme Court Ruling and CBDT Instructions in respect of reassessment controversy

UAE Corporate Tax Regime

Relying on the principles of real income theory, Bombay High Court rules that the amount withdrawn from escrow account shall be reduced from sale consideration for computing capital gains and hence not taxable

Customs (Electronic Cash Ledger) Regulations, 2022

Key Amendments to the Finance Bill, 2022 as passed by the Lok Sabha

Aurtus | Union Budget 2022 | Webinar | 2 February 2022

Aurtus - Union Budget 2022 - Highlights