"16 March 2023" Archive

Resolution Professional can take Control Of Corporate Debtor’s Rights In Assets Licensed To Third Parties: SC

Victory Iron Works Ltd. Vs Jitendra Lohia (Supreme Court of India)

Victory Iron Works Ltd. Vs Jitendra Lohia (Supreme Court of India) The main ground of attack of the appellants to the impugned orders of the NCLT and NCLAT is that by virtue of the Explanation under Section 18 of the Code and also by virtue of the judicial pronouncements, the disputes between the Corporate Debtor […]...

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Additional affirmations by Practicing Company Secretaries (PCS) in ASCR

Circulars No. 20230316-14 16/03/2023

All applicable policies under SEBI Regulations are adopted with the approval of board of directors of the listed entities. All the policies are in conformity with SEBI Regulations and has been reviewed & timely updated as per the regulations/circulars/ guidelines issued by SEBI...

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Form MGT-7: Overview

. Other than OPC and the minor business, every company incorporated under the Companies Act, 2013, or any other previous Companies Act, must submit an e-Form MGT-7 to the ROC. The MGT-7 is one of the mandatory compliance for Private Limited Company in India....

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Posted Under: Corporate Law |

Have you received Email or SMS from Department for High Value Transactions

Have you received Email or SMS from the Department for High Value Transactions for earlier years i.e. for FY 2020-21 and FY 2021-22?? The Income Tax Department on 01/11/2021 has launched Annual Information Statement (AIS) which is similar to Form 26AS which provides details of all the financial transactions carried out by the assesses d...

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Motor Accident Claim: Tyre Burst is not an ‘Act of God’ & Insurance Company is liable to pay Compensation

New India Assurance Co. Ltd. Vs Smt. Mrunal Makarand Patwardhan (Bombay High Court)

Tyre burst is not an act of God but a consequence of negligence and the Driver/ Insurance company cannot be exonerated for the same....

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Work Structures of Expatriates in India

The taxation of Expatriates has been a matter of debate ever since the ruling of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited. The ruling has not only impacted indirect tax implications but direct tax as well. Before understanding the relevance and taxation of Expatriates, it’s important to under...

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Posted Under: Corporate Law |

How To Register Legal Heir on Income Tax Portal?

Death is uncertain but sure. After demise if taxpayer, legal heir is the person who takes control over all the assets and liabilities. Income tax is also one of liability and taxpayer cannot refrain himself from paying tax even after his death. The legal heir of taxpayer will be responsible for payment of tax dues. […]...

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Posted Under: Corporate Law |

Karnataka VAT: Charger sold with mobile phone in one set taxable at 5%

State of Karnataka Vs Intex Technologies India Ltd (Karnataka High Court)

Karnataka High Court held the charger which is sold along with the mobile phone in one set and accordingly taxable at 5% as covered under entry 53 of Schedule III of KVAT Act....

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Absolute power corrupts absolutely

Sections of Income Tax Act, 1961 Covered in article 220-When tax payable and when assessee deemed in default 245-Set off of refunds against tax remaining payable 222-Certificate to tax recovery officer 223-Tax recovery officer by whom recovery is to be effected Articles of Constitution of India Article 14-Equality before law Article 19-Pr...

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Posted Under: Corporate Law |

One-time Opportunity to submit ITR for FY 2019-20 & FY 2020-21

Taxpayers who missed the deadlines to file their ITR for FY 2019-20 and FY 2020-21 can do so now. Do you want to know how?? Then read the entire article. In the Union Budget 2022, the government introduced the ITR U form for updating income tax returns. The ITR-U form is a rescue for those […]...

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Posted Under: Corporate Law |

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