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Archive: 09 May 2020

Posts in 09 May 2020

Opening of Liquor Shops over Temples- A Right Step

May 9, 2020 1425 Views 1 comment Print

Today, when the fight with Corona Virus is getting intensified with every day, people are forced to be indoor amidst shutting of the shops, offices, manufacturing units and other place of working, the Government’s announcement permitting opening of Liquor Shop is a right step?

Cloud kitchens are future of eating-out industry?

May 9, 2020 1338 Views 0 comment Print

Amidst Covid 19, Globally all the restaurants are shut, hotels are making home delivery of their patented and benchmark recipes. Food & Beverage Industry is forced to shift itself to another mode for survival and keeping pace in the current scenario. The pioneer hotels like The Taj Group of Hotels, Oberoi and The Park are constraint to deliver their famous dishes at the footsteps of customers, in the present moment due to Covid 19.

Email mechanism to obtain e-Sign for easing Process of EPF Compliance

May 9, 2020 1347 Views 0 comment Print

EPFO introduces email mechanism to obtain e-Sign for easing the Process of EPF Compliance by Employers during Lockdown Period as employers were finding difficult to use digital or Aadhaar based e-Sign

Gift is no exception to specific prohibition |Transfer of Property Act, 1882

May 9, 2020 4716 Views 1 comment Print

The gift is no exception to specific prohibition provided under section 10 of the Act, Condition restraining alienation the transferee or any person claiming under him from parting with or disposing of his interest in the property, the condition or limitation is void,

Covid-19 situation & difficulties faced by CA fraternity- Appeal cum Suggestions to ICAI

May 9, 2020 2343 Views 2 comments Print

I pen down this with very deep pain and sense of agony in my mind after receiving calls and hearing from various practicing CAs that, day by day the situation of the Corona virus pandemic is taking serious shape and this is making the economic condition of the small and medium practicing CAs more critical day by day.

Secretarial Standard 1 – An Insight

May 9, 2020 22065 Views 1 comment Print

Q 1. Why Secretarial Standard – 1 along with other Standards are formulated? Ans: This was to ensure that uniform practices are followed by the companies throughout the country and to bring more clarity and recommend good governance practices.

A Precedent on Doctrine of Frustration, Force Majeure or Contingency appended to Contract

May 9, 2020 2013 Views 0 comment Print

The Supreme Court of India in the matter of National Agricultural Co-opeartive Marketing Federation of India(NAFED) vs Alimenta SA Ci, put forth the grounds on which Section 32 (Contingent contract”) and Section 56 (Agreement to do impossible act) of the Indian Contract Act, 1872 may be invoked in the scenario of non-performance of obligation under […]

Concept of TDS under GST- Section 51

May 9, 2020 103611 Views 5 comments Print

Section 51 of the CGST Act provides for deduction of tax at source under certain circumstances. This section also lists out the deductor’s who are mandated by the central Govt to deduct tax at source, the rate of tax deduction and the procedure for remittance of tax deducted.

New Procedure for registration, approval U/s.10(23C), 12AA, 35 & 80G deferred

May 9, 2020 7200 Views 0 comment Print

CBDT has decided that the implementation of new procedure for approval/ registration/notification of certain entities shall be deferred to 1st October, 2020. Accordingly, the entities approved/ registered/ notified under section 10(23C), 12AA, 35 and 80G of the Income-tax Act, 1961 (the Act) would be required to file intimation within three months from 1st October, 2020, i.e, by 31st December, 2020.

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