Join our free webinar on July 7 at 5 PM for insights into 10 recent High Court income tax judgments favoring assessees. Expert analysis by CA Dipak Dama.
Article explains What is a Letter of credit, Parties involved in letter of credit, Step by Step procedure for issuance of a letter of credit, What are the different types of letter of credit, Difference between Letter of Understanding(LOU) and LOC, What was PNB scam? Why LOU was banned by the RBI and How a […]
All the investors who are holding shares etc. in physical form, should consider opening a demat account at the earliest and submit request for dematerialization of their shares in order to protect the liquidity of the shares. Utilise this mandate to demat them so you and your family can actually make use of the wealth locked in them.
Casa Grande Co-Operative Housing Vs Commissioner of CGST (CESTAT Mumbai) When any provision in the statute has been held to be unconstitutional, refund of tax under such statute will be outside the scope and purview of such enactment and under such circumstances, refund can be claimed by way of a suit or by way of a […]
DIRECTORATE GENERAL OF GST INTELLIGENCE VISAKHAPATNAM ZONAL UNIT DOOR NO.28-14-17, SURYA BAGH, BESIDES MELODY THEATRE VISAKHAPATNAM-530020 Tel: 0891-2535250/2733847 Fax:0891-2528677 Email: dggi-vzu@gov.in F. No. DGGI/VZU/INV/GST/13/2019/1130: 11614 11671: 1187 Dated: 27.03.19 ALERT NOTICE NO – 01/2018-19 Sub.: Alert Notice regarding passing out of Input Tax Credit on the strength of fake invoices without supply of underlying goods/services […]
I. Meaning: Wholly owned subsidiary is an incorporated entity formed and registered under the Companies Act, 2013. It is a distinct legal entity, apart from its shareholders. II. Constitution: 1. Company form of organization 2. Separate legal entity III. Requirement of Prior Approval of RBI: Not required In case of FDI in sectors permitted under […]
1. INTRODUCTION: A Private Limited Company in India can raise the funds through various sources using different types of instruments. The widely used instruments in fund raising are Equity Shares and Preference Shares. Convertible notes are emerging concept in India but the same is allowed only to Startups recognized by Govt of India and upto […]
‘Reason to believe’ is a mysterious term. Nobody knows what is reason to believe, or how to judicially determine the issue. As a matter of practice, it is generally not disclosed by the revenue. This article is an effort to understand the provisions related to “reason to believe” and legal lacuna therein. Examination of this […]
This paper analyses the 2018 amendment which introduces ‘beneficial ownership rules’ and introduces ‘significant’ beneficial ownership in India. However, since it is recent, there is a lot of scope to determine how it should be interpreted, in a manner that should fall within the object of the 2017 amendment, which is to curb money laundering. The paper also assesses its impact on corporate layering and tax avoidance strategies used by companies. The introduction of the amendment changes certain ‘tax planning’ strategies to ‘tax avoidance’, which the paper will also scrutinize. The paper would ultimately like to offer a more ‘universal’ approach in tax matters, as opposed to the traditional ‘single entity’ approach that is usually followed while piercing the corporate veil.
Article contains Guide on new GST rates on real estate in India and covers New GST Rates on Real Estate, Types of real estate transactions, Rate of GST on real estate before 31st March 2019
Real Estate (Regulation & Development) Act, 2016 Objective To establish the Real Estate Regulatory Authority. Regulation and Promotion of the Real Estate Sector; To ensure sale of plot, apartment or buildings or sale of real estate project in an efficient and transparent manner; To protect the interest of the consumers in real estate sector; To […]
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