EXCISE/ST/VAT : High Court has held that even under section 28 as amended in 2011, notices issued prior to 8-4-2011 by officers of Customs (Preventive), Directorate of Revenue Intelligence, Directorate…
Earlier MCA vide Circular dated May 05, 2022 has extended the relaxations from dispatching physical copies of financial statements for the yr. 2022. SEBI has received a lot of representations…
My first reactionafter reading of the ruling passed by Hon’ble Supreme Court in case of Union of India v. Ashish Agarwal [2022] 138 taxmann.com 64.My first reactionafter reading of the…
Section 139 of the Companies Act, 2013 deal with the appointment of auditors.Section 139 of the Companies Act, 2013 deal with the appointment of auditors.taxmann.com Latest ArticlesRead More
The Finance Act 2021 had substituted sections 147 to 151 with effect from April 1, 2021.The Finance Act 2021 had substituted sections 147 to 151 with effect from April 1,…
INCOME TAX : Where Assessing Officer made certain addition to income of assessee in terms of section 14A read with rule 8D, since assessee made a specific claim that there…
COMPANY LAW/ARBITRATION ACT : If no objection is taken during arbitral proceedings, time for passing award can be extended even after passing of award i.e. ex-post factoCOMPANY LAW/ARBITRATION ACT :…
EXCISE/ST/VAT : Encashment of Bank Guarantee for shortfall of quantity as against Minimum Guarantee Tonnage (MGT) not 'consideration' towards tolerating any act and thus, not leviable to Service Tax as…
COMPANY LAW/SEBI : SC asks SEBI to re-examine the provisions of SEBI (Depositories amp; Participants) Regulations,1996 as regards pledge of dematerialised sharesCOMPANY LAW/SEBI : SC asks SEBI to re-examine the…
The Negotiable Instruments Act, 1881 (hereinafter referred as NI Act) is the safety net for those creditors (deemed or actual) who face difficulties in recovering defaulted amount, on account of…