Month: March 2020
1,395 articlesCA, CS, CMA
CA, CS, CMA
ICAI obliged to specify reasons for closure of misconduct case to Complainant
Income Tax

Income Tax
HC criticises AO for delaying refunds for window dressing of revenue collection
Company Law

Company Law
Filing of forms in Registry MCA-21 by IRP or RP or Liquidator- MCA clarifies
Corporate Law

Corporate Law
No attachment of property acquired prior to commission of criminal or PMLA offence
Income Tax

Income Tax
Applicability of Tax Audit under Income Tax for Assessment Year 2020-21
Income Tax

Income Tax
Income from cloud services was neither taxable as ‘Royalty’ nor as ‘fees for included services’
Company Law

Company Law
Document containing offer of securities for sale to be deemed prospectus
Fema / RBI
Fema / RBI
HC: No evidentiary value of statement which was retracted later
Income Tax

Income Tax
No reassessment can be made solely on basis of statement recorded u/s 133A
Corporate Law

Corporate Law
