Nicolás Cremades and Inés Mora-Figueroa of Garrigues detail the impact of the Spanish participation exemption regime’s ...

The Offering was conducted on a firm commitment basis. Kingswood Capital Partners, LLC acted as the representative of the underwriters.

Income Tax Appellate Tribunal (ITAT) Jodhpur ruled in favor of the appellant, Arun Agarwal, allowing the capital gains exemption under Section 54B of the Income Tax Act, 1961. The case revolved around ...

According to government regulations, parents qualify for one exemption. The three exemptions available are total, partial or conditional. Some of the learners who qualify are: Non-profit legal ...

Under the referendum, surviving spouses in some cases would be eligible for only a partial rather than full exemption. “I’m proud to carry this legislation to ensure that the surviving spouses ...