objection certificate

Payment made to foreign company for outright purchase of plant and know-how cannot be considered as ‘Royalty’

Recently, the Himachal Pradesh High Court in the case of CIT v. Maggronic Devices Pvt. Ltd. [2009-TIOL-568-HC-HP-IT] held that payment made by the taxpayer to a Singapore company for outright purchase of plant and product knowhow cannot be considered as ‘Royalty’ within the provisions of the Income-tax Act, 1961. Accordingly, no tax was required to be deducted while making payment to the Singapore company for acquiring such know-how outside India.
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Outright purchase of plant knowhow in the form of technical / engineering data, design, drawings is not royalty subject to withholding taxes

Himachal Pradesh High Court holds that Outright purchase of plant knowhow in the form of technical / engineering data, design, drawings etc. is not royalty / fee for technical service, subject to withholding taxes
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Issue of No Objection Certificate for release of 1% of issue amount

As per the Listing Agreement with the Stock Exchanges, the issuer company deposits 1% of the issue amount of the securities offered to the public and/or to the holders of the existing securities of the company, as the case may be, with the designated stock exchange. This amount was being released to issuer companies after obtaining a No Objection Certificate (NOC) from SEBI in accordance with the SEBI (Disclosure and Investor Protection) Guidelines, 2000. Since these Gui..
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RBI circular on Finance for Housing Projects –Disclosure of Information on Mortgage of Property

Refrence No. RBI/2009-10/ 155 ,Circular No. RPCD.CO.RRB. BC.No. 21 /03.05.33/2009- 10,  Dated: September 14, 2009, Issued to : Chairman, All Regional Rural Banks Dear Sir, Finance for Housing Projects – Incorporating clause in the terms and conditions to disclose in Pamphlets/Brochures /advertisements information regarding mortgage of property to Regional Rural Banks (RRBs)
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Seller do not require NOC from society at the time of transfer of a flat

Actor Emraan Hashmi, who was refused an NOC to buy a flat in Nibbana housing society at Pali Hill allegedly because he was a Muslim, has one more quarter to turn to for help. The model bye-laws framed by the state government under the Maharashtra Cooperative Societies Act hold that a person does not require a no objection certificate (NOC) from the society at the time of transfer of a flat.
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IT Dept acquisition value diminution Not Correct – HC

The IT Department acquired a property at Gandhi Nagar in Chennai when the agreement for sale relating to the property was submitted for getting the ‘No Objection’ certificate. This was done on the ground that the apparent consideration was less than the market value. The department made an assessment and found that the difference between the market value and the registered value was more than 15 per cent.
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