The Ministry of Corporate Affairs vide Notification dated 24 March 2021 has amended Schedule III to the Companies Act, 2013. Amendments are effective from the 1st day of April 2020.…
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Under Section 135 of the Companies Act, 2013, the provisions relating to CSR has been formulated and the Companies (Corporate Social Responsibility) Rules, 2014 and Schedule VII prescribe mandatory provisions…
INCOME TAX : Where assessee failed to prove that payments of sales commission made to foreign firms were in connection with business of assessee, deduction was rightly disallowedINCOME TAX :…
INCOME TAX : Where applicant, a German company, was holding shares of its wholly owned subsidiary PQR India as an investment and PQR India is proposing to buy back its…
COMPETITION LAW : Where there were many other real estate developers like DLF Limited, Delhi Development Authority, in Delhi offering similar services for development and sale of commercial/office space, buyers…
The market regulator, SEBI has amended the guidelines pertaining to surrender of FPI registration in order to have a uniform market practice for processing of such surrender request. However, the…
COMPETITION LAW : Where Google had incorporated Google Meet tab in Gmail app but Gmail did not coerce users to use Meet and consumers were also at freewill to use…
INCOME TAX : Where assessee failed to prove that payments of sales commission made to foreign firms were in connection with business of assessee, deduction was rightly disallowedINCOME TAX :…
COMPANY LAW : Where there was arbitration clause in Concession Agreements which provided sufficient recourse to remedies which could be availed of and ordinarily High Court in its jurisdiction under…