"30 December 2014" Archive

Battery charger is not a part of mobile phone but an accessory thereof – SC

State of Punjab Vs. Nokia India (P.) Ltd

Nokia India Pvt. Ltd. (the Assessee) is a dealer registered under the Punjab Value Added Tax Act, 2005 (the Punjab VAT) engaged in selling mobile phones along with battery chargers and charges VAT at concessional rate of 4% on the sale value of battery chargers....

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2 Years Imprisonment to Then Inspector of Central Excise in a bribery case

Special Judge for CBI Cases, Ernakulam has convicted Shri Ajay Pratap Singh, then Inspector, Central Excise Tax Division, Kathrikadavu, Cochin U/s 7 & Section 13(2) r/w 13(1)(d) of PC Act, 1988 and sentenced him to undergo two years Rigorous Imprisonment with fine of Rs.25,000/- in a bribery case....

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Registration for the purpose of Foreign Accounts Tax Compliance Act (FATCA)

Circular No. CIR/MIRSD/6/2014 (30/12/2014)

The Government of India has informed SEBI vide communication dated December 30, 2014 that as per the FAQ published on the US Internal Revenue Service (IRS) website, Foreign Financial Institutions (FFIs) in Model 1 jurisdictions need to register with the US IRS and obtain a Global Intermediary Identification Number (GIIN) before January 01...

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SEBI issues Concept Paper on proposed framework for issuance & listing of debt securities by municipalities

Press Release No. 182/2014-SEBI (30/12/2014)

Pursuant to the recommendation made by Corporate Bonds and Securitization Advisory Committee (CoBoSAC), SEBI is proposing to lay down regulatory framework for issue and listing of debt securities by municipalities. In this regard, SEBI has initiated the public consultation process by preparing concept paper and draft regulations viz., SEB...

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Issue of shares under Companies Act’2013 by Private Limited Companies

1) Methods of issue of shares: A) Private Placement (Section 42 of the Companies Act'2013, Rule 14) B) Preferential allotment/Preferential offer C) Right Issue D) Conversion of Loan/Debentures into shares. E) Bonus issue...

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