Question of Law with respect to the applicability of Regulations 17(1A) of SEBI (LODR) Regulations 2015 in case of casual vacancy and requirement of prior approval of shareholders by way of special resolution to fill the casual vacancy if the Independent Director has attained the age of 75 years
Unlock the benefits of Fast Track Merger under Section 233 of the Companies Act, 2013, with a streamlined process completed in just 60 days. Explore the recent MCA notification mandating the time limit and its impact on the merger application filed before the Regional Director. Delve into the steps involved, including board approvals, notice issuance, declaration of solvency, shareholder/creditor meetings, and filing applications.
Advisory pertaining to Goods Transport Agencies (GTAs) opting to pay tax under the forward charge mechanism According to the advisory, GTAs that have commenced their business or crossed the registration threshold on or after 1st April 2023 and wish to opt for payment of tax under the forward charge mechanism must file their declaration in […]
Whether the LAN Connection Cable (CAT-5, CAT-6) is taxable under S. No. 3 or 24 of Part A of Entry No. 65 of Schedule-IV or at General Rate as per Schedule-V appended to the Rajasthan Value Added Tax Act, 2003
HC set aside SCN issued under Section 148A(b) & consequential orders on the grounds that the opportunity of being heard provided at first instance should be an effective opportunity, since, the power of reopening an assessment is a ‘power’ which should be exercised with adequate reason.
NCLT plays a crucial role in maintaining transparency, efficiency, and fairness in corporate governance and ensures effective enforcement of company law.
NCLAT Delhi held that as there exists financial debt and default, application u/s 7 of the Insolvency and Bankruptcy Code (IBC) is duly admissible.
ITAT Hyderabad held that in absence of any substantial proceeding or collateral proceedings pending before AO, AO was right in not entertaining the application for rectification filed by the assessee.
Calcutta High Court dismissed the review petition and directed the ED (Enforcement Directorate) to continue the investigation in the recruitment scam in municipality.
ITAT Pune held that it is settled legal position that interest on (Non-Performing Assets) NPAs cannot be taxed on accrual basis.
