Judgement

ITAT holds demat transfer taxable while permitting examination of other deduction and loss claims.

Son Transferred Shares Worth Rs. 96.32 Crore to Mother's Demat Account as ‘Loan’; ITAT Upholds Capital Gains Tax on Transfer

Circulars

SEBI streamlines nomination rules to simplify succession and reduce unclaimed investor assets.

SEBI Revises Nomination Rules for Demat Accounts and Mutual Funds

Articles

A practical guide for beginners to start investing in the stock market confidently, from opening a demat account to making informed decisions.

Getting Started with the Stock Market: What Every New Investor Should Know

Addition for alleged unexplained credits deleted after admission of DEMAT statement under Rule 46A; Revenue’s appeal dismissed.

Mere Suspicion of Shell Entities Not Enough to Sustain Rs. 3.59 Cr Addition, Rules ITAT

Orders

Even though the company had voluntarily disclosed the non-compliance through a suo moto application, the ROC held the company and its director liable for a penalty under section 450.

ROC Imposes Penalty on Company for Failure to Dematerialize Its Shares

ROC Imposes Penalty on Company for Failure to Dematerialize its Shares

The Delhi Government has clarified that a 0.1% stamp duty applies to all share certificates and DEMAT shares issued by companies registered in the NCT of Delhi.

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Son Transferred Shares Worth Rs. 96.32 Crore to Mother's Demat Account as ‘Loan’; ITAT Upholds Capital Gains Tax on Transfer

SEBI Revises Nomination Rules for Demat Accounts and Mutual Funds

Getting Started with the Stock Market: What Every New Investor Should Know

Mere Suspicion of Shell Entities Not Enough to Sustain Rs. 3.59 Cr Addition, Rules ITAT

ROC Imposes Penalty on Company for Failure to Dematerialize its Shares

NCT of Delhi Clarifies 0.1% Stamp Duty Rate for Share Certificates and DEMAT Shares