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Archive: 04 August 2022

Posts in 04 August 2022

No provision of social audit of CSR expenditure: Govt

August 4, 2022 2136 Views 0 comment Print

Under the current legal framework, there is no provision of social audit of Corporate Social Responsibility (CSR) expenditure made by the companies

No structured study regarding impact of enforcement of CSR provisions- Govt

August 4, 2022 249 Views 0 comment Print

There is no structured study carried out by the Ministry of Corporate Affairs (MCA) regarding impact of enforcement of Corporate Social Responsibility (CSR) provisions of the Companies Act,2013 (‘Act’).

Monitoring Mechanism For CSR

August 4, 2022 1797 Views 0 comment Print

The broad framework for Corporate Social Responsibility (CSR) has been provided through Section 135 of the Companies Act, 2013 (‘Act’), Schedule VII of the Act and Companies (CSR Policy) Rules, 2014.

Order issued manually without DIN is invalid

August 4, 2022 6225 Views 1 comment Print

Held that impugned order without any DIN is in violation of CBDT circular no. 19/2019 dated 14.08.2019 and hence held as invalid.

Onus is on Revenue to establish that alleged goods are received in clandestine manner

August 4, 2022 711 Views 0 comment Print

Held that revenue needs to establish that the goods lying or found in the shop/ godwon of the assessee are not duty paid.

SFIO investigating affairs of Sahara India Group companies: Govt

August 4, 2022 1428 Views 0 comment Print

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA UN-STARRED QUESTION NO. 1282 ANSWERED ON MONDAY, JULY 25, 2022/ SRAVANA 3, 1944 (SAKA) FRAUD BY SAHARA INDIA GROUP QUESTION 1282: SHRI RAJA AMARESHWARA NAIK: SHRI RAJVEER SINGH (RAJU BHAIYA): SHRIMATI SANGEETA KUMARI SINGH DEO: DR. SUKANTA MAJUMDAR: SHRI VINOD KUMAR SONKAR: SHRI BHOLA SINGH: DR. […]

Adoption of arms length price as NIL is untenable

August 4, 2022 870 Views 0 comment Print

Held that treating value of international transaction as NIL without searching for transaction between non-associated enterprises is unsustainable in law

Seized goods can be released on provisional basis inspite of pending adjudication proceedings

August 4, 2022 2550 Views 0 comment Print

Held that a person from whom goods are seized has the right to seek provisional release immediately even as adjudication proceedings takes its own course.

Delayed payment to MSMEs – MCA introduced MSME Form-1

August 4, 2022 309 Views 0 comment Print

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA UN-STARRED QUESTION NO. 2374 ANSWERED ON MONDAY, August 1, 2022/ Sravana 10, 1944 (SAKA) COMPLIANCE OF MCA RULES QUESTION 2374. SHRI D.M. KATHIR ANAND: SHRI ANURAG SHARMA: Will the Minister of CORPORATE AFFAIRS be pleased to state: (a) whether the Government has received any complaints from […]

Application for appointment of an arbitrator dismissed in absence of arbitration agreement

August 4, 2022 1155 Views 0 comment Print

Held that Manual issued by the Government suggesting settlement of dispute by arbitration would not amount to execution of arbitration agreement between the parties. Application u/s 11(4) & 11(6) dismissed as no arbitration agreement exists between the parties.

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