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Archive: 29 January 2019

Posts in 29 January 2019

Postmortem of Union Budget 2024: A Comprehensive Webinar

July 18, 2024 4692 Views 3 comments Print

Join our webinar on July 24-25 for an in-depth analysis of Union Budget 2024. Learn about tax proposals, sector impacts, and investment insights. Register now!

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

July 18, 2024 4122 Views 0 comment Print

Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!

Mandatory Certificate of Commencement of Business for Companies

January 29, 2019 27402 Views 5 comments Print

Mandatory To Obtain Certificate Of Commencement Of Business For Registered Companies under Companies Act, 2013 read with Companies (Amendment) Ordinance, 2019 INTRODUCTION: The Ministry of Corporate Affairs has re-introduced the concept of commencement of business certificate. Under the newly introduced Companies (Amendment) Ordinance 2018, all companies registered in India after the commencement of the Companies (Amendment) Ordinance, […]

Challenge to constitutional validity of GST provision before Rajasthan High Court, Notices issued

January 29, 2019 11415 Views 4 comments Print

A writ petition has been listed before the Division Bench of the Principal Seat of the Hon’ble Rajasthan High Court at Jodhpur on Tuesday, 29.1.2019. The petition preferred by one Lakhani Metal and Castings Pvt. Ltd of Bikaner challenging the Constitutional validity of the unguided, unfettered and discretionary power of the Central and State Government […]

Companies (Amendment) Ordinance, 2019 -A move towards decriminalization of offences under Companies Act, 2013

January 29, 2019 11904 Views 2 comments Print

Companies (Amendment) Ordinance, 2019 -A move towards decriminalization of offences the Companies Act, 2013 The Government of India Promulgated the Companies (Amendment) Ordinance, 2019 on January 12, 2019 to give continuing effect to the Companies (Amendment) Ordinance, 2018 and to amend the Companies Act, 2013. This is notable that the companies (Amendment) Ordinance, 2019 has […]

What is “Commencement of Business” under Companies Act, 2013?

January 29, 2019 117933 Views 1 comment Print

What is “Commencement of Business” It is a Declaration to be issued by the directors within 180 days of incorporation of company stating that the subscribers to the Memorandum of the company has paid the value of shares so agreed by them, along with a verification of registered office address of the company.  This declaration […]

For those who couldn’t pass the exam this time

January 29, 2019 1941 Views 1 comment Print

Dear Student, for few seconds, you just yourself, honestly analyze, Think, what most for you, really the trigger, giving pain you inside. Is this the lack of time to do the studies during your articleship, Or is this the lack of time to find time for controlling the entire – ship. Just concentrate on your […]

Confusion in Claiming Deduction under Section 80TTB

January 29, 2019 13968 Views 8 comments Print

Section 80TTB introduced from Financial Year 2018-19 allows a deduction up to Rs. 50,000 in respect of interest income from deposits held by senior citizens from his gross total income if it includes any income by way of interest on deposits (not being time deposits) in a savings account, a deduction amounting to:

Section 14A Disallowance cannot surpass quantum of exempt income

January 29, 2019 3237 Views 0 comment Print

Shri Harish M. Kukreja Vs ITO (ITAT Ahmedabad) The solitary issue involved in the present appeal is towards extent of disallowance permissible under s.14A of the Act. We find merit in the plea raised on behalf of the assessee that the disallowance under s.14A of the Act cannot surpass the quantum of exempt income in […]

NCLAT directs Liquidator’ to proceed in accordance with law

January 29, 2019 1185 Views 0 comment Print

S.C. Sekaran Vs Amit Gupta & Ors. (NCLAT) Learned counsel appearing on behalf of the ‘Liquidator’, on instructions from the ‘Liquidator’, who is present, submits that the ‘Liquidator’ will ensure that both the companies remain going concern and if so necessary, he will take appropriate orders from the Adjudicating Authority. He may also take other […]

Validity of Section 148 notice against deceased assessee

January 29, 2019 4839 Views 1 comment Print

Hetal Brijesh Ukani Vs ACIT (Gujarat High Court) The notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal […]

CGST Registration provision amended to align Special Category States

January 29, 2019 10632 Views 0 comment Print

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 06/2019 – Central Tax dated 29th January, 2019. Government of India Ministry of Finance (Department of […]

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