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Authorities under the Act are obliged to dispose of proceedings before them as expeditiously as possible after the conclusion of the hearing. This alone would ensure that all the submissions made by a party are considered in the order passed and ensure that the litigant also has a satisfaction
According to the notified refund rules, passengers on a confirmed ticket can avail refund upto 50% of the fare provided the ticket is cancelled within 2 hours of the departure of the train.
AAR held that various factors have to be taken into account to decide a Fixed place PE which inter alia includes a right of disposal over the premises. No strait jacket formula applicable to all cases can be laid down.
2014 Guidance Note on Audit of Banks released by Auditing & Assurance Standards Board of ICAI It gives me immense pleasure to inform you that the Auditing & Assurance Standards Board of ICAI has released the 2014 Guidance Note on Audit of Banks. The 2014 edition of the Guidance Note has been written to not […]
CA Amandeep Singh When the President of India has given assent to the Companies Bill, 2013, India became the first country to mandate spend on CSR activities through a statutory provision. Though In India, many corporate are traditionally engaged in doing CSR activities voluntarily, the new CSR provisions will put formal and greater responsibility on […]
The Committee on the Unauthorized Practice of Law received a complaint alleging that a nonlawyer attempted to represent a grievant in an attorney discipline matter. The nonlawyer argued that his conduct was permitted because the grievant had executed a power of attorney authorizing him to act as the grievant’s agent.
There can be no doubt that the burden of showing that expenditure would be wholly and exclusively for the purpose of business under Section 37(1) is upon the assessee and that personal expenditure cannot be claimed as business expenditure.
We have examined the original record but did not find the proceedings or order sheets relating to original proceedings on record. This is a serious lapse, and it is apparent that the proceeding sheets in the respondents‟ custody and charge, have been removed.
