A Social Stock Exchange (SSE) is a platform or marketplace where social enterprises and organizations that generate positive social and environmental impact can raise capital through the issuance of securities.
Explore the key highlights of Budget 2023 applicable from AY 2024-2025, including the introduction of the definition of Joint Commissioner and provisions related to Electronic Gold Receipts and its conversion.
Penalty imposed by MCA on Yuva Nidhi Company Limited for non-compliance of MGT-14 filing regarding Board Report approval
Karnataka High Court held that lessor is merely obliged to collect the service tax and remit it to the department. A lessee being the person who avails of service is liable to pay service tax to the lessor.
Andhra Pradesh High Court held that turnover of same assessee in different states cannot be assessed by department of one State. Accordingly, turnover relating to bus business for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry needs to be assessed separately.
CBIC issued Instruction No. 18/2023-Customs regarding the classification of DHA Algal oil. The instruction aims to bring uniformity in the classification of imported products such as Algal Oil or Algal Oil powder, which contain varying concentrations of DHA (Docosa Hexaenoic Acid) extracted from marine algae. The product, along with impurities and stabilizing ingredients, is used […]
Revised guidelines on AML/CFT norms to be followed in post offices in respect of National (Small) Savings Schemes
Explore the concept of Call Book as a defense against GST litigation. Learn how leveraging Section 75(11) can strategically pause proceedings during pending appeals, offering potential advantages for taxpayers.
Section 189 of the Companies Act, 2013 requires companies to maintain registers of contracts or arrangements in which directors are interested. Failure to comply with this section carries a penalty of Rs. 25,000 for each defaulting director.
Delve into the CESTAT Delhi ruling in Shri Satyender Singh Vs Commissioner of Customs case, analyzing penalties imposed without evidence of mens rea for mis-declaration in consignments.