"01 June 2020" Archive - Page 2

Freedom of expression on internet: Discussion on legal angles in India & USA

It is a sheer coincidence that a few individuals from India were charged for contempt of court for their expression on judiciary in social media while Twitter exercised its right to hid the views of a politician in connection with racial riots all over U.S.A. a scene not seen for a very long time. Yes, […]...

Posted Under: Corporate Law |

Business Responsibility Report (BRR)

BRIEF HISTORY OF BRR IN INDIA: Companies play an integral part in the progress of the Society and this has been tested by time. Companies are not only responsible towards well being of its employees and to the extent of paying dividends to its investors but they also extend their responsibility towards betterment of stakeholders […...

Posted Under: Corporate Law |

‘Gheru Lal Bal Chand’ decision favouring assessee | Analysis | ITC | GST

Gheru Lal Bal Chand vs State Of Haryana And Another (Punjab and Haryana High Court), Civil Writ Petition No.6573 of 2007 Dated-23 September, 2011 Introduction :-The case was based on the certificate by the selling dealer, which can be constructed as GSTR1 return which gives the right to the assessee for the claiming of ITC […]...

Posted Under: Corporate Law |

NCLAT SOP for hearing through virtual mode wef 01.06.2020

Standard Operating Procedure for Ld. Advocate/ Authorised Representative/Party-in-Person for Mentioning the matter for hearing through virtual mode In order to contain the spread of Coronavirus (COVID-19), and after considering the various instructions and advisories relating to coronavirus control and lockdown issued by the Government, H...

Posted Under: Corporate Law | ,

Validity of addition for Undervaluation/Understatement/ Shortage of closing stock

Shyam Cotsyn India Ltd. Vs ITO (ITAT Ahmedabad)

Shyam Cotsyn India Ltd. Vs ITO (ITAT Ahmedabad) Understatement of stock or unrecorded sale If the assessee has overvalued its closing stock of the earlier assessment year which suggests that amount of profit was increased by that amount or the loss was decreased by the same amount of that assessment year. As such the effect […]...

All about filing of ITR-7 for A.Y. 2020-21

In this article, I have tried to explain the eligibility, manner of filing and about obligation to file ITR-7 for AY 2020-21/FY 2019-20 which is generally applicable to persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only. ITR-7 with other ITRs alongwith manner of furnishing R...

Posted Under: Corporate Law |

All about filing of ITR-6 for A.Y. 2020-21

In this article, I have tried to explain the eligibility, manner of filing and about obligation to file ITR-6 for AY 2020-21/FY 2019-20 which is generally applicable to Companies other than companies claiming exemption under section 11. ITR-6with other ITRs alongwith manner of furnishing Return of Income for Assessment Year (AY) 2020-21 /...

Posted Under: Corporate Law |

All about filing of ITR-5 for A.Y. 2020-21

In this article, I have tried to explain the eligibility, manner of filing and about obligation to file ITR-5 for AY 2020-21/FY 2019-20 which is generally applicable to persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7. ITR-5 with other ITRs alongwith manner of furnishing Return of Income for [&...

Posted Under: Corporate Law |

All about filing of ITR-4 (Sugam) for A.Y. 2020-21

In this article, I have tried to explain the eligibility, manner of filing and about obligation to file ITR-4 for AY 2020-21/FY 2019-20 which is generally applicable to  Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under ...

Posted Under: Corporate Law |

All about filing of ITR-3 for A.Y. 2020-21

In this article, I have tried to explain the eligibility, manner of filing and about obligation to file ITR-3 for AY 2020-21/FY 2019-20 which is generally applicable to For individuals and HUFs having income from profits and gains of business or profession. ITR-3 with other ITRs alongwith manner of furnishing Return of Income for Assessme...

Posted Under: Corporate Law |

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