All contracts in connection with the administration of the Union territory shall be expressed to be made by the President and shall be executed on behalf of the President by the Lieutenant Governor, or a person authorised by the Lieutenant Governor.
The instant petition is regarding seeking permission for revision of Form GST TRAN – 1 in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act 2017 (“CGST”)
The issue under consideration is whether the delayed payment of interest on delayed refund becomes part of the principal amount will be eligible for interest under Section 244A?
Sh. Shambhu Dayal, Ravi Dutt, Gori Shankar Rajesh Rohit L/h Late Sh. Jhabar Mal (ITAT Jaipur) The undisputed facts are that the assessee, Shri Jhabar Mal Kumawat had expired on 10.10.2015 as noted by the AO in the assessment order. Thereafter, the reasons for reopening the assessment u/s 147 were recorded and after seeking approval […]
E-Invoicing or Electronic Invoicing is the largest revolution that govt is imposing on trade and industry. Advanced use of technology is must to curb the tax evasions and for control. The Central board for direct taxes already uses the Artificial Intelligence and Machine learning for E -Assessments. E- Appeals. The same way CBIC has come […]
Position of Subscription Money Not Paid in Balance Sheet of Company & under various provisions of Companies Act, 2013 In case of newly incorporated company, situation may occur when subscribers to the Memorandum of Association (‘MOA’) fails to pay subscription money as agreed by them in MOA. Earlier there was no time limit prescribed in […]
Section 235 provides a power to such ‘acquirer’ (individually or along with PAC) who holds 90% or who obtains approval 90% of shareholders of transferee for transfer of shares within a period of 4 months from the date of offer, of total shares of the Company to Compel the Dissenting shareholder to sell off their shares against their wish.
the petitioner seek quashing of notification for increasing the rate of tax payable in respect of Petrol and Diesel and fixing the same at 28% and 21.8% respectively.
Provisions of SEBI Circular dated August 04, 2020 related to ‘Grievance Resolution between listed entities and proxy advisers’ shall also be applicable with effect from January 01, 2021.
PoA is optional and should not be insisted upon by the stock broker / stock broker depository participant for opening of the client account. PoA executed in favour of stock broker / stock broker depository participant by the client shall be utilized For transfer of securities held in the beneficial owner accounts of the client towards Stock Exchange related deliveries / settlement obligations arising out of trades executed by clients on the Stock Exchange through the same stock broker.
