One Person Company is a company that has only one person as its member. Being just one-member company, the OPC has lesser compliance requirement compared to Private Limited Company or Limited Liability Partnership. In this article author shall discuss about Annual Filing of One Person Company with Registrar of Companies. There are many form a […]
CBIC vide its Circular No. 161/17/2021- GST dated 20th September’ 2021 provided clarity on the concept of ‘distinct entity’ under Section 2(6)(v) of the IGST Act, 2017 read with explanation therewith. The authority in order to remove difficulty and ensuring uniformity in the implementation of the said provisions, have issued the captioned Circular. The relevant extract […]
Dividend income, payment and reporting has undergone major changes during the last and current financial year with increased taxation in the hands of the recipients and increased reporting requirements. These days investment in shares and securities has become a favourite of most people and as a result many people have dividend income. Also, a lot […]
Annual General Meeting (AGM) is an important annual event where Shareholders get an opportunity to deliberate about the activities of the company. An AGM is the only meeting in which Shareholders can interact with the Management or Board of Directors of their Company. It provides members with an opportunity to collectively discuss the affairs of […]
The concept of Annual General Meeting (AGM) has been defined under Section 96 of the Companies Act, 2013. It can be considered as an annual gathering of Directors and Shareholders / members of the Company to discuss the future of the Company and also company’s overall performance is analyzed. Provisions of Section 96 of Companies […]
जिस तरह से बैंक लोगों से चार्जेज वसूल रहा है, ऐसा लगता है कि सारे लोन की किश्तों की वसूली और प्रशासनिक खर्च आम, निरिह एवं अनभिज्ञ जनता के खातों से बैंक चार्जेज के रूप में लिया जा रहा है. मिनिमम बैलेंस के नाम पर हर तिमाही 590/- रुपये, चैक बाउंस के नाम पर 590/- […]
Commissioner of Customs, Pune Vs Ballarpur Industries Ltd. (Supreme Court of India) None of the above findings have been displaced in the order of the Tribunal. The Tribunal has not looked into the merits of the appeals at all on the facetious ground that the show cause notice did not contain any basis to doubt […]
Raman Sood Vs ITO (ITAT Delhi) On being seen ledger account of the seller of the goods in the relevant Financial year it is noted that there are no credits appearing in the said ledger as being no purchases from the said seller. No purchases made from the seller during the AYr. Under consideration. Evidentiary value […]
In present facts of the case, the circular issued by Kolkata Municipal Corporation (KMC) was challenged which prescribed separate conditions for diploma and degree holder Sub-Assistant Engineers (SAE) for supernumerary appointments as Assistant Engineers (AE).
GST Council held its 45th GST Council Meeting at Lucknow on 17th September 2021. What are the recommendations by GST Council relating to changes in GST law and other procedures?
