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Archive: 01 March 2014

Posts in 01 March 2014

Free YouTube Live on The global landscape –  from market’s to trade

May 24, 2024 513 Views 0 comment Print

Join us for an insightful and dynamic YouTube Live session on “The global landscape –  from market’s to trade.” with renowned financial analyst Ankit Baid, MBA Finance. The presentation explores shifting of the global economic landscape, focusing on the decline of US dominance and the rise of China. It examines the potential decrease in global […]

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 7491 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

Excessive delay in delivery of judgments may shaken the confidence of litigant in Judiciary

March 1, 2014 1540 Views 0 comment Print

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

Upto 50% Refund if Confirmed Ticket is cancelled within 2 hours of departure of train

March 1, 2014 2787 Views 0 comment Print

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 explains Entire law on what constitutes a Permanent Establishment and Business Connection

March 1, 2014 2817 Views 0 comment Print

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.

Download Guidance Note on Audit of Banks updated till 23.02.2014

March 1, 2014 4465 Views 0 comment Print

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 […]

CSR: A New Initiative By Companies Act 2013

March 1, 2014 5968 Views 0 comment Print

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 […]

A Non-lawyer Who Holds a Power of Attorney May Not Engage in Practice of Law

March 1, 2014 2571 Views 0 comment Print

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.

Foreign education expenses of employee (son of director) deductible if there is business nexus

March 1, 2014 23297 Views 0 comment Print

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.

When proceeding/hearings were held, then order/proceeding sheet should be available

March 1, 2014 4984 Views 0 comment Print

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.

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