eForm MR-1 – Return of appointment of managerial personnel Part I – Laws Governing the eForm MR-1 Section and Rule Numbers eForm MR-1 is filed in pursuant to Section 196, 197, and Schedule V of the Companies Act, 2013 and Rule 3 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014 which is […]
Draipl-Mskel (JV) Vs ITO (ITAT Ahmedabad) In the present case, the expense claimed by the assessee for interest was disallowed by the AO on account of non-deduction of TDS. The disallowance made by the AO was also subsequently confirmed by the learned CIT (A). Now, the issue which require consideration and the adjudication is whether […]
Introduction In the certainty of law lies the safety of the citizens. An old principle which is only declared prior to elections on international stage. In GST changes area dime a dozen every quarter. GST was to have a single rate for goods and services – a utopian idea. Now, we have dozens of rates […]
The Hon’ble ITAT deleted the transfer pricing adjustment on account of interest on receivables due to failure of revenue authorities to find out even a single comparable in assessee’s segment charging interest in uncontrolled market conditions.
It has held that difference in the level of capacity utilization is an accepted principle, though denied in the relevant AY to the respondent. The same cannot, however, tantamount to filing without good faith and due diligence.
SEBI has issued directions to Stock Exchanges having Commodity Derivatives Segment (Paras 2 to 4) in respect of trading in derivative contracts in following commodities:
Central Government hereby notifies Amendment to Notification dated 08.02.2017 for extension of deadline upto 31.03.2022 for Aadhar linking with ration card. Also Read: Deadline for Aadhar linking with ration card extended till 30.06.2022 MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION (DEPARTMENT OF FOOD AND PUBLIC DISTRIBUTION) NOTIFICATION New Delhi, the 20th December, 2021 S.O. […]
This tool was created to save a lot of time for the professionals while consolidating the GSTR 2B data. In simple steps, We can combine the entire 12-month GSTR 2B records in a few seconds and summarise all the data in relevant Sheets and Consolidate all 12 months B2B Transaction including Negative signs for Credit […]
eForm MR-2 – Form of application to the Central Government for approval of appointment or reappointment and remuneration or increase in remuneration or waiver for excess or over payment to managing director or whole time director or manager and commission or remuneration to directors. Part I – Law(s) Governing the eForm MR-2 Section and Rule […]
As you are aware, the new (seventh) edition of the Harmonized System (HS) nomenclature, HS-2022, shall come into force from 1st January, 2022. This edition has introduced significant changes to the Harmonized System with a total of 351 amendments at the six-digit level, covering a wide range of goods moving across borders.
