"13 May 2021" Archive - Page 4

Resignation of Director

A director can resign from the office of director by tendering a written notice to the company. Whether the company accepts the resignation or not, is of no grave concern as a resignation by a director is a unilateral act unless otherwise specified in the Article of Association of the Company. So far the mode of notice is concerned, a d...

Posted Under: Company Law |

Income Tax Points to keep In Mind while Selling & Buying a Property

Points To Be Kept In Mind At The Time of Selling And Buying Property For The Purpose of Income Tax If you are going to sell a property then a number of points are to be kept in mind which are explained below : 1. The sales consideration if lower than value adopted or assessed […]...

Posted Under: Company Law |

Tariff Notification No. 47/2021-Customs (N.T.), Dated 13.05.2021

Notification No. 47/2021-Customs (N.T.) [S.O. 1857(E)] 13/05/2021

Tariff Tariff Notification No. 47/2021-Customs (N.T.), Dated 13.05.2021 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th May 2021 Notification No. 47/2021-Customs (N.T.) ...

Premature encashment of FD’s and impact on Income Tax

Premature Encashment of Fixed Deposits – An important judgment helpful during the extreme hardships of the COVID 19 pandemic. Globally, COVID 19 has caused extreme hardships both financially and physically and a significant population of the world is suffering due to this pandemic. There is a war between the human race and the virus...

Posted Under: Company Law |

Demystifying The Role of Independent Directors in India

India predominantly consists of a large number of promoter- led companies with controlled interest i.e. Family businesses with fewer than 30% of businesses surviving the third generation ownership. More than 23% of the board directors are family members which may lead to promoter interest taking precedence over that of other stakeholders ...

Posted Under: Company Law |

Relief to Covid Patients only for payment to Hospitals in cash

Arjuna (Fictional Character): Krishna, the CBDT has brought a notification on 7.5.2021 related to section 269ST of the Income Tax Act for providing relief to covid patients. Please explain section 269ST. Krishna, (Fictional Character): Arjuna, Section 269ST provides that no person shall receive an amount of Rs. 2.00 Lakhs or more otherwis...

Posted Under: Company Law |

Cabinet approves MoU between ICAI and QFCA

The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved signing of Memorandum of Understanding (MoU) between Institute of Chartered Accountants of India (ICAI) and Qatar Financial Centre Authority (QFCA)....

Posted Under: Company Law |

Claim gets extinguished once Resolution Plan accepted by NCLT

The claim would get extinguished once the Resolution Plan was accepted by the National Company Law Tribunal [Ref: Sirpur Paper Mills Limited vs. I.K. Merchants Pvt. Ltd. dated 07th May, 2021] We are regularly seeing lots of changes by way of amendments, ordinances and judgments in the Insolvency and Bankruptcy Code, 2016 (hereinafter the...

Posted Under: Company Law |

Exposure Draft of revised Accounting Standard (AS) 12 Income Taxes

Accounting Standards Board The Institute of Chartered Accountants of India 12th May, 2021 Sub: Exposure Draft of Revised Accounting Standards for Public Comments The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in February, 2015, and as amended from time to time are applicable to the specified cla...

Posted Under: Company Law |

Counter reply to Opposition of Trademark Application

A trademark (popularly known as brand name) is a visual symbol which may be a word signature, name, device, label, numerals or combination of colors used by one undertaking on goods or services or other articles of commerce to distinguish it from other similar goods or services originating from a different undertaking. GUIDELINES FOR REGI...

Posted Under: Company Law |

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