Certified True Copy of The Resolution Passed By Board of Directors For Calling Annual General Meeting And Approve The Notice Thereto TO CONSIDER CALLING THE NO. OF AGM (___) ANNUAL GENERAL MEETING OF THE COMPANY AND APPROVE THE NOTICE THERETO “RESOLVED THAT the ____Annual General Meeting of the members of the Company be convened on [&he...
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The Income Tax authorities have the power to scrutinise your tax filings for the last 10 years / 3 years (depending on thresholds) based on information obtained by them through various means. These means generally include data from: State and Central Statutory Authorities (Property registrations, Corporate Ministry, GST, Customs, etc. dep...
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Recently my client came back to India after staying in the United States for 3.5 years & was wondering whether he is required to file an income tax return here in India. Is he a resident or a non-resident? Another day my neighbor was curious whether they can get credit of the taxes paid outside […]...
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Under the Industrial Disputes Act, 1947, a lockout is a temporary suspension of work by the employer as a result of a labor dispute. The Act defines a lockout as 'the closing of a place of employment, or the suspension of work, or the refusal by an employer to continue to employ any number of persons employed by him.'...
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The Article provides a brief summary of TDS provisions related to Section 194IA – TDS on Property Sale, Section 194N TDS on Cash Withdrawals, Section 194O – TDS on E-commerce transactions and Section 194IB – TDS on Rent by Certain Individuals and HUFs. Section 194IA : TDS on Property Sale The Section lays down that [&h...
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The provisions of Goods and Services Tax Act, 2017 were expected to be very simple and easy to comply with. On the contrary the manner in which the law was introduced as well as subsequent clarification changes etc. have resulted in increasing the complexity substantially. Over the years most of the registered persons have become [&hell...
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The development of labour laws in India to protect women from sexual harassment at the workplace began with the introduction of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013. This act defines sexual harassment at the workplace and mandates employers to put in place mechanisms to address such...
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CONSULATATION PAPER ON LODR INTRODUCTION – Brief of Paper issued by SEBI dated 20th February and 21st February 2023. – The consultation paper aims to introduce amendments to the SEBI (LODR) which will strengthen corporate governance at listed entities by empowering shareholders and to address issues. 01. Financial Results by N...
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Milan Arvindbhai Patel Vs ACIT (Gujarat High Court) -
Gujarat High Court held that employee shall not be called upon to pay the tax himself to the extent to which tax has been deducted by the employer. In nut-shell, department cannot deny the benefit of TDS deducted by employer to the employee even if the TDS is not deposited by employer....
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DCIT Vs Cooperative Rabobank UA (ITAT Mumbai) -
ITAT Mumbai held that interest income on External Commercial Borrowings (ECB) is taxable at tax rate provided under Article 11 of Indo Netherlands Tax Treaty and not taxable in terms of Article 7 of the Tax Treaty....
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