Delhi High Court held that filing of multiple patent claims in respect of the same invention amounts to evergreening or layering of patent protection, which is impermissible under the Indian Patent Law.
A gig worker is someone who participates in a work arrangement and receives payment for it outside of a traditional employer-employee relationship, a platform worker is someone who performs platform work, and an unorganized worker is someone who works from home, is self-employed or is paid in the unorganized sector according to section 2(86) of the new bill.
Orissa High Court held that treatment of supply of ballast and chips and deduction of incidental charges from gross turnover is decided in favour of assessee in D.K. Construction case i.e. supply subject to 4% tax, accordingly, Assessing Authority directed to re-compute the tax liability based on observation in D.K. Construction case.
Supreme Court held that the annual increment to a government servant which he has earned for the services he has rendered over a specified period subject to his good behavior cannot be denied merely because of his retirement on the very next day.
Madras High Court held that export of goods is not a condition precedent or sine qua non to qualify as a Zero Rate sale as long as the sale falls within clause(ii) of Section 18 (1) of the Tamil Nadu Value Added Tax, 2006 (TNVAT).
Explore the step-by-step procedure for striking off a company under Sections 248 to 252 of the Companies Act, 2013. Learn about the grounds, ways, and liabilities involved in the striking off process. Whether initiated by the Registrar of Companies (ROC) or the company itself, understand the detailed process, obligations, and implications for directors, managers, officers, and members. Stay informed about the legal provisions and considerations for the removal of names of companies from the Register of Companies.
Explore the purpose, types, and examples of Analytical Review in financial auditing. Understand how auditors use analytical procedures to ensure accuracy in financial statements, including ratio analysis, trend analysis, and real-world examples. Stay informed on the vital role analytical review plays in risk assessment and substantive audit procedures.
Uncover the multifaceted role of the National Company Law Tribunal (NCLT) beyond debt recovery, exploring its significance in fair and efficient resolution of corporate disputes under the Insolvency and Bankruptcy Code (IBC). Delve into key provisions, court interpretations, and the NCLTs crucial role in promoting resolution over liquidation for distressed corporate debtors. Stay informed on the evolving landscape of insolvency laws in India.
Nowadays, there is more than one way to open a bank account. However, before the advent of net banking services, you would have had to visit the bank physically in order to open an account.
NCLT Mumbai held that as date of default is beyond 25th March 2020, the default as alleged by Operational Creditor falls under the purview of Section 10A of the IBC, 2016 and hence application seeking initiation of CIRP rejected.