Day: June 5, 2023
29 articlesFema / RBI
Fema / RBI
Foreign Liabilities and Assets Annual Return (FLA)
Company Law

Company Law
Limitation period for appeal to NCLAT excludes date on which order pronounced & time taken to provide certified copy
Corporate Law

Corporate Law
IRDAI: Investments in National Bank for Financing Infrastructure & Development
Income Tax

Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Service Tax

Service Tax
Rejection of SVLDR Scheme because of unreasonable errors is unsustainable
Income Tax

Income Tax
Disallowance u/s 14A untenable on mechanical application of rule 8D
Income Tax

Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Corporate Law

Corporate Law
Rejection of patent application on sole base of non-patentability u/s 3(k) is unjustified
Income Tax

Income Tax
Profit eligible to deduction u/s 80IA(4)(ii) reducible due to revenue sharing
Income Tax

Income Tax
Addition towards SBN deposits sustained as source not established
Income Tax

Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
Income Tax

Income Tax
Invocation of deeming provisions of section 50C without referring to Departmental Valuation Officer is unjustified
Income Tax

Income Tax
ITAT allows Depreciation on crates and bottles
CA, CS, CMA

CA, CS, CMA
