Assessee in respect of premium paid to insurance company could not be brought to tax subject to the fact that assessee should not avail deduction u/s 80C of Act in respect of premium paid towards that insurance policy.
These regulations may be called the Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Fourth Amendment) Regulations, 2022.
The Companies Act 2013 has introduced the concept of small companies on the basis of paid up share capital and turnover. MCA(Ministry of corporate affairs) amend the definition of small company and amend the rule 2(1)( t) of Companies (Specification of Definition Details Rule 2014) wide it’s notification on 15th September ‘2022. In the companies […]
Logistics efficiency is a function of infrastructure, services (digital systems/processes/ regulatory framework) and human resource. The PM GatiShakti National Master Plan (NMP) for multimodal connectivity infrastructure to various economic zones, has been launched.
In this case AO has not applied his own mind before issuing notice and to arrive at conclusion that assessee has escaped an income and made addition on the basis of report submitted by Investigation Wing. So, Learned AO issued notice purely on borrowed satisfaction. In our considered opinion, in such case addition cannot be made.
Employee Stock Option Plan (ESOP) is an option given to directors, officers or permanent employees of a company to purchase or subscribe the securities offered by the company at a future date, at a concessional price generally. Employee Stock Option Plans are one of the most important tools to attract, encourage and retain employees. It […]
Rothshield TPA is directed to remove the word Insurance TPA from name of its Company. In terms of Reg. 18 of TPA Regulations, 2016, all insurers who were having TPA agreement with Rothshield TPA earlier, if any, shall immediately take such alternative steps including appointment of another TPA, if any, as may be necessary to continue to cater to the policy holders served by Rothshield TPA.
CBDT specifies that for deciding deferment of appeals before Appellate Tribunal or jurisdictional High Court by AO under section 158AB of Income Tax Act, a Collegium shall be constituted
Reference is invited to DGFT Notification No. 31/2015-20 dated 08.09.2022 wherein export of broken rice been placed under Prohibited category
Revised Standard Operating Procedure (SOP) on application filed under Regulation 37 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 w.r.t. Scheme of Arrangements.
