"02 September 2020" Archive - Page 6

Section 153C Assessment order in the Name of Non Existing Entity is Invalid

DCIT Vs Mapsa Infra (P) Ltd. (ITAT Delhi)

The issue under consideration is whether Assessemnt order u/s 153C issued in the name of Amalgamated Company will be considered as valid?...

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Taxability of Income of Freelancers

Everyone wants to be his or her own boss. Freelancer is a person who is self-employed and not necessarily committed to a particular employer for long-term. Fields where freelancing is predominant include experts services of Chartered Accountants, lawyers, business Consultants, web designers, etc. Freelancer works for particular type of ...

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Posted Under: Income Tax |

HC Set Aside Directors Disqualification on June 2017 considering CFSS 2020

Sandeep Agarwal & Anr. Vs. Union of India & Anr. (Delhi High Court)

Companies Fresh Start Scheme, 2020 provides an opportunity for active companies who may have defaulted in filing of documents, to put their affairs in order. It thus provides Directors of such companies a fresh cause of action to also challenge their disqualification qua the active companies....

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