"19 March 2021" Archive - Page 2

CMA December 2020 term exam result likely on 29th March 2021

The results of the Intermediate and Final Examination of December 2020 term will be declared on Monday, the 29th March, 2021 and the same can also be accessed by the candidates on the official website of the Institute www.icmai.in....

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Posted Under: CA, CS, CMA |

CA Foundation & CA Final January 2020 Exam Result on 21.03.2021

Results of The Chartered Accountants Final Examination (Old Course & New Course) And Foundation Examination Held In January 2021 Are Likely To Be Declared on Sunday, The 21st March 2021 (Evening)/Monday The 22nd March 2021 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA [Set up by an Act of Parliament] March 19, 2021 IMPORTANT ANNOUNC...

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Posted Under: CA, CS, CMA | ,

Property of mother cannot be attached for due of Son: Gujarat HC

Nirupaben Manilal Thakkar Vs State of Gujarat (Gujarat High Court)

Nirupaben Manilal Thakkar Vs State of Gujarat (Gujarat High Court) The principal argument of Mr. Trivedi is that, the respondents could not have invoked Section 57 of the Gujarat Value Added Tax Act, 2003 (for short “GVAT Act, 2003”) for the purpose of recovering the dues of the deceased dealer as the immovable property sought [&helli...

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ITAT Quashes Scrutiny Assessment as Section 143(2) notice was barred by limitation

Sajan Kumar Jain  Vs. DCIT (ITAT Delhi)

Sajan Kumar Jain  Vs. DCIT (ITAT Delhi) Issue of Scrutiny Notice U/S 143(2) After Issue of Notice U/S 142(1) Invalid Where Valid Return U/S 139 already Filed on Record ITAT held that we are inclined to quash the assessment order dated 29.12.2017 framed u/s 143(3) of the Act for want of jurisdiction as notice issued […]...

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Mandatory Compliance checklist for Private Limited Company

The Companies Act, 2013 Quick checklist of all mandatory Compliances for Private Limited Company A business registered in India is required to comply with the various annual legal company compliance laid down by the corporate laws such as the Companies Act, 2013. Since a majority of startups are registered as companies, annual compliance ...

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Posted Under: CA, CS, CMA |

All About Preference Shares

Basic Information 1. A company having a share capital may, if so authorized by its articles, issue preference shares subject to the following conditions, namely:- the issue of such shares has been authorized by passing a special resolution in the general meeting of the company the company, at the time of such issue of preference […...

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Posted Under: CA, CS, CMA |

Service of notice on truck driver or fixation of copy of order on truck is none of the methods prescribed under CGST Act

Ranchi Carrying Corporation Vs State of U.P. And 2 Others (Allahabad High Court)

Service of notice on truck driver or fixation of copy of order on truck is none of the methods prescribed under GST Law and it is well settled that whenever a manner is prescribed, it should be done in that manner alone....

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Tax on Amount received for sale of specialized software & maintenance & support services under India Finland DTAA

Trimble Solutions Corporation Vs DCIT (ITAT Mumbai)

Trimble Solutions Corporation Vs DCIT (ITAT Mumbai) We find that the issue involved in the present appeal i.e as to whether the payments received by the assessee from its distributor for sale of specialized software and maintenance and support services (including upgrades) could be held as “royalty” as per Article 12 of the In...

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MVAT: Discontinuance of Issuing Identification Certificate To Units Under Package Scheme of Incentive

Trade Circular No. 07 T of 2021 19/03/2021

Through Government Resolutions dated 20/12/2018, the Government prescribed the modalities procedure for sanction and disbursement of Industrial Promotional Subsidy (IPS) to all Eligible Units i.e. Mega/Ultra —Mega Projects & units other than Mega/Ultra-Mega Projects....

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Review of FDI Policy on downstream investments made by NRIs

Press Note No. 1 (2021 Series) 19/03/2021

Investments by NRI(s) on a non-repatriation basis as stipulated under Schedule IV of Foreign Exchange Management (Non-Debt Instruments) Rules 2019 are deemed to be domestic investments at par with the investments made by residents. Accordingly, an investment made by an Indian entity which is owned and controlled by NRI(s) on a non-repatri...

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