Discover the process of appointing a Nominee Director under the Companies Act, 2013. Learn the meaning, prerequisites, and step-by-step procedure, including resolutions, consents, filings, and registrations.
ITAT held that credit of bona fide assessee cannot be denied in case where assessee committed technical/typographical error during return filing.
๐๐ถ๐ป๐ฎ๐ป๐ฐ๐ถ๐ฎ๐น ๐๐ฟ๐ฒ๐ฑ๐ถ๐๐ผ๐ฟโ๐ ๐ถ๐ป๐๐ผ๐น๐๐ฒ๐ป๐ฐ๐ ๐ฎ๐ฝ๐ฝ๐น๐ถ๐ฐ๐ฎ๐๐ถ๐ผ๐ป ๐ถ๐ ๐บ๐ฎ๐ถ๐ป๐๐ฎ๐ถ๐ป๐ฎ๐ฏ๐น๐ฒ ๐ณ๐ผ๐ฟ “๐ถ๐ป๐๐ฒ๐ฟ๐ฒ๐๐ ๐ฎ๐น๐ผ๐ป๐ฒ” ๐ฒ๐๐ฒ๐ป ๐ถ๐ณ ๐ฝ๐ฟ๐ถ๐ป๐ฐ๐ถ๐ฝ๐ฎ๐น ๐ฎ๐บ๐ผ๐๐ป๐ ๐ถ๐ ๐ป๐ผ๐ ๐ฑ๐๐ฒ.
Form 20A is a declaration that must be filed by the directors of the firm at the start of the business. In practise, it should be verified by a Chartered Accountant (CA), a Company Secretary (CS), or a Cost Accountant.
According to Section 2 (62) of the Corporation Act 2013, a One Person Company is a company formed under the Company Act 2013 with just one member.
Yum Restaurants India (P) Ltd Vs ACIT (ITAT Delhi) The undisputable fact in this case is that while the lease rentals are paid based on a fixed percentage on the net revenue, the Common Area Maintenance (CAM) charges are based on the per sq. ft. area. The observation of the ld. CIT(A) is that the […]
Tata Steel Limited Vs State of Jharkhand (Jharkhand High Court) Interlocutory Application No. 9617/2022 has been preferred for ignoring defect and exemption from filing certified copy of Annexure-9 which is the photocopy of the appellate order. It is submitted that since the record of the Inferior Authorities are before the learned Commercial Taxes Tribunal, certified […]
Circular dated 29.4.2011 issued by the Government clarified that the credit in respect of rent a cab service would be available in case the provision of the service was completed before 1.4.2011.
CIT International Taxation Vs Bellsea Ltd. (Delhi High Court) HC heldย that duration of a permanent establishment would commence with the performance of business activities in connection with the building site or assembly project. A building site or an assembly project can only be construed at fixed place of business only when an enterprise commences its […]
Jurisdictional notice under Section 143(2) of the Act was issued against the dead person and the assessment order has also been passed against the dead person on his PAN without bringing on record all his legal representatives, therefore, the said assessment order and the subsequent notices are null and void and are liable to be set aside.
