G. Ajay Agarwal Vs Bhagwandas and Co. (Madras High Court) The question as to whether by operation of provision of I&B Code, the criminal prosecution initiated under Section 138 r/w 141 of Negotiable Instruments Act, r/w 200 of Cr.P.C can be terminated, is no longer res integra in view of Apec Court judgment in P. […]
Discover the best tactics and qualities to become a successful sub-broker in India. Learn how to grow your customer base and generate revenue through strategic partnerships.
Stay updated with the latest GST clarifications and amendments issued by the Government in November 2022. Know the compliance timelines and important updates.
जब भी कहीं आयकर रेड पड़ती है तो सीए पैशेवरो को शक के दायरे में लाना दुर्भाग्यपूर्ण है. व्यापारी कमाता है, कर चोरी करता है, काले को सफेद भी बनाता है और टैक्स पेनल्टी भी वो ही भरता है लेकिन पैशेवर द्वारा उनका साथ देना या मदद करना पैशे को दागदार करता है. सीए पैशेवर […]
Sub-section (4) of Section 90 of the Companies Act, 2013, stipulates that every company shall file a return of Significant Beneficial Owners of the company and changes therein with the Registrar containing names, addresses and other details in Form No. BEN-2 within 30 days from the date of receipt of declaration from Significant Beneficial Owner, as prescribed in Rule 4 of Companies (Significant Beneficial Owners) Rules, 2018.
Company has filed INC-24 for change of name and it was noticed from enclosed letterhead of the company that the CIN was not mentioned on letter Head of Company and thereby violated provisions of Section 12(3) Companies Act, 2013
Understanding side pocketing and its impact on debt fund investors. Learn how Franklin Templeton Mutual Fund side pocketed its schemes due to bad assets.
Calcutta High Court held that provisions of rule 86A(1) of the Central Goods and Services Tax Rules, 2017 nowhere indicates that the electronic credit ledger should contain sufficient balance for the purpose of blocking. Electronic credit ledger can be blocked even if there is NIL or insufficient balance.
ITAT Bangalore held that amendment to section 14A introduced vide Finance Act, 2022 is effective from 1st April 2022. The word for removal of doubts cannot be presumed to have retrospective effect.
A search and seizure action was initiated by the Income Tax Department on few business groups engaged in coal trading/ transportation, execution of civil contracts, extraction of iron ore and production of sponge iron, on 04.11.2022.
