Articles by Ankit Dangayach
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A short course on short sales
Securities and Exchange Board of India (Sebi) on Thursday allowed short-selling by all classes of investors in the Indian stock market. The date of implementation will be announced after the stock exchanges and depositories put the required systems i
FBT formula may stay same on all streets
NEW DELHI: Valuation guidelines for fringe benefit tax (FBT) on employee stock options (Esops) may be tweaked slightly. Companies listed on select international stock exchanges may get to follow the norm meant for listed companies in India as the go
Recent Amendments In Clause 49
Sebi has recently revised Clause 41 of the Equity Listing Agreement, which governs the submission of quarterly results to stock exchanges. The revision aims to rationalise formats and the submission process. The revised Clause 41 is applicable in res
No consistency in PE income attribution
No consistency in PE income attribution There has been a debate on the taxability of turnkey contracts where portion of a contract is executed outside India. In Ishikawajma-Harima Heavy Industries Ltd case, the Supreme Court, in 2006, ruled that mere
SOX Act of 2002: Overview
The Sarbanes-Oxley Act of 2002 (SOA or SOX) "The Act does not differentiate between U.S. and Non U.S. companies in its application."What is Sarbanes Oxley Act of 2002?Legislation passed by the US Congress providing new corporate governance rules, re
Depreciation on leasing
Depreciation on leasing? An ageing puzzleUnder the Income Tax law, two most important conditions for tax depreciation claim pertain to ownership and usage of the asset. As is the case on any other contentious matter, history is replete with judicial
Revenue tries to pierce the corporate veil
Revenue tries to pierce the corporate veil In the recent past, controversy in relation to taxability of offshore sale or transfer of security in a foreigncompany (offshore special purpose vehicle (SPV)) has been consuming the energy of taxpayers and
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