The practice of merger and acquisitions has achieved a massive significance in recent corporate world throughout the globe. Merger and acquisition practices are widely taken into consideration for reformation of various trade organizations.
Central Government hereby appoints the 22nd day of January, 2021 as the date on which the following provisions of the said Act shall come into force, namely:-
MCA notifies 22nd day of January, 2021 as the date on which the provisions of section 21 of Companies (Amendment) Act, 2019 shall come into force. Section 21 deals with Amendment of section 135 of Companies Act, 2013 related to Corporate Social Responsibility. Also Read – Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 MINISTRY […]
(1) These rules may be called the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. (2) They shall come into force on the date of their publication in the Official Gazette unless explicitly provided elsewhere in this notification.
Case No. AD-SSR- 20/2020 Sunset Review of Anti-Dumping Duty imposed on imports of ―Glazed/Unglazed Porcelain/ Vitrified tiles in polished or unpolished finish with less than 3% water absorp-tion originating in or exported from China PR.
An assessing officer [referred to as AO] having finished his unofficial work, no need to explain what an unofficial work is. He was about to pack up. He checked all drawers of the table and door of the cupboard duly locked. Laptop was already turned off. For a while he stared around the cabin making sure nothing confidential left in open. He lit cigarette and dragged mouthful of smoke. He felt loose and relaxed.
Section 38 – Building, etc., partly used for business, etc., or not used exclusively Section 38 of the Income Tax Act deals with the deductions related to buildings, etc., partly used for business, etc., or not exclusively so used. The provisions contained in this section provides in summarized in two parts: 1. Deductions with respect […]
Every Company shall conduct its first board meeting within 30 days of the incorporation, thereafter a minimum of 4 Board Meetings shall be held every year with a gap between two consecutive meetings of not more than 120 days.
Shri Amman Dhall Mill Vs Commissioner of Customs (Kerala High Court) Conclusion: Appellate Tribunal committed serious error in law by ordering release of Canadian Green Peas under Section 125 on payment of redemption fine as by holding that release of goods was the only option to Customs Commissioner in the case on hand the language […]
Expenditure incurred towards notified agricultural extension project is allowed as a deduction under section 35CCC of the Income Tax Act. Notably, the guidelines for approval of such agricultural extension project is covered under rule 6AAD of the Income Tax Rules, whereas, the conditions are prescribed under rule 6AAE. The entire provisions relating to deduction available […]
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