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Archive: December, 2022

Posts in December, 2022

Industrial Disputes Act – Independent consultant is not workman

December 30, 2022 2163 Views 0 comment Print

It was further pointed out by the petitioner that the respondent – workman cannot be termed as workman within the meaning of Section 2(S) of the Industrial Dispute Act, 1947.

Revenue Department cannot retain any amount that has been erroneously paid as tax

December 30, 2022 2376 Views 0 comment Print

held that Revenue Department cannot retain any amount that has been paid as tax as a result of any inadvertent error and error committed by assessee being accidental shall have opportunity to rectify it.

HC set-aside GST Assessment & Refund order passed without considering CBIC circular

December 30, 2022 534 Views 0 comment Print

Infor (India) Private Limited Vs Union of India (Karnataka High Court) Petitioner submits that during the pendency of the present writ petition, respondents have issued a Circular bearing No.159/15/2021 -GST dated 20.09.2021 clarifying and explaining the scope of Intermediary services. It is the contention of the learned counsel for the petitioner that the said explanation […]

Business Setup in India: A Guide for Beginners

December 30, 2022 2571 Views 0 comment Print

Taking the first steps into business setup in India? This article provides a guide for beginners to help make the process easier. Register under the ROC & get the right legal structure for your business!

SEBI Guidelines on procedural aspects of Suspense Escrow Demat Account

December 30, 2022 25788 Views 1 comment Print

SEBI vide its circular No. SEBI/HO/MIRSD/PoD-1/0W/P/2022/64923 Dated 30.12.2012 issued Guidelines with respect to procedural aspects of Suspense Escrow Demat Account and directed listed entities to process all service requests in Demat form. SEBI had also provided a procedure vide which company will be sending a ‘Letter of Confirmation (‘LOC’) as against issue of physical duplicate, […]

Regulatory Framework for Index Providers – SEBI invite suggestions

December 30, 2022 1488 Views 0 comment Print

In stock market, an index is essentially a method of measuring a change in value of a group of securities forming part of such index. An index performs several functions such as assisting the investors in understanding the health of the market and also enabling them to study the market sentiment, enabling performance measurement, benchmarking etc.

Sec. 185 of Companies Act, 2013 – Loan to Directors etc

December 30, 2022 1008 Views 0 comment Print

Learn about Sec. 185 of Companies Act, 2013 – what Loan to Directors means &c. Strict prohibition and relaxation of Sec. 185 (1) & (2). Penalties, exemptions and details explained.

GST practitioner: Section 48 of CGST Act, 2017

December 30, 2022 8344 Views 0 comment Print

GST practitioner? Get to know the meaning, conditions and eligibility criteria to become one with Section 48 of CGST Act, 2017.

Applicability of ESIC Compliance on New Companies

December 30, 2022 72351 Views 2 comments Print

Understand the ESIC compliances required by newly incorporated companies under AGILE framework. Learn about the applicability of ESI Act regarding employess, no matter their limit. Get expert advice with ESIC!

Kerala GST: Disposal of pending adjudication – instructions issued

December 29, 2022 1200 Views 0 comment Print

Office of the Commissioner of the State Goods and Services Tax Department, Tax Towers, Karamana, Thiruvananthapuram – 695 002. Ph: 04712785230, e-mail: csectioncct.ctd@kerala.gov.in File No. CT/7533/2021-C1 Circular No. 07/2023 date : 12-01-2023 Sub: Disposal of pending adjudication – instructions issued – Reg Ref: 1. G.O. (Ms) No.55/2022/TAXES Dated: 02.08.2022 2. G.O (Ms) No. 106/2022/TAXES Dated. […]

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