"06 June 2023" Archive

Non mention of DIN – MCA imposes penalty on Amalgamated Company

Order No. ROC/LEGAL/ADJ/2023/138312/penalty order/ 2199-2203 06/06/2023

MCA has issued an adjudication order imposing penalties on Strong Infracon Private Limited, which was amalgamated with Elite Realcon Private Limited. The penalties are for non-compliance with Section 158 of the Companies Act, 2013, regarding the mention of Director Identification Numbers (DINs). ...

Significance of PAN (Permanent Account Number)

The Permanent Account Number (PAN) is a critical component of income tax systems. It is a unique 10 digit alphanumeric identifier issued by the Income Tax Department to individuals, businesses, and entities. In this article, we will discuss the importance of PAN for income tax purposes, emphasizing its role in tax compliance, financial tr...

Posted Under: Corporate Law |

Court refuses to entertain writ if alternate remedy available

Tvl.Sri Maharaja Industries Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

Madras High Court dismissed writ petition, stating that if there is an alternative remedy available, the petitioner should pursue that remedy before resorting to a writ petition....

Initiation of proceedings u/s 7 against Corporate Debtor justified as debt and default admitted

Mayur Suchak Vs Catalyst Trusteeship Limited (NCLAT Delhi)

NCLAT Delhi held that initiation of proceeding against the Corporate Debtor u/s 7 justifiable as debt and default duly admitted by the Corporate Debtor....

Posted Under: Corporate Law | |

Evolution of VC Investments in India – an opportunity for professionals

The world has been seeing a lot of growth in the VC market, especially in India. But it is interesting to see how this asset class affects us and allows professionals to encash this. However, knowing that this investment class has evolved and nothing has happened overnight is imperative.  Venture Capital (VC) as an asset […]...

Posted Under: Corporate Law |

Implications of GST on Cross Charging and Input Service Distribution

GST, which was implemented on 1st July 2017, replaced numerous Indirect Taxes with a single tax system. However, several concepts from the previous tax laws have been carried forward into the GST framework....

Posted Under: Corporate Law |

Section 43A specifies that additional amount paid due to fluctuation is capital expenditure

ACIT Vs Tamilnadu Newsprint and Papers Ltd (ITAT Chennai)

ITAT Chennai Held that the provisions of section 43A of the Act specifically provides that the amount of increase or decrease in the liability due to fluctuation in exchange rate should be adjusted against the actual cost of the capital expenditure or the cost of acquisition of capital asset....

Email cannot be viewed as acknowledgment of liability by Corporate Debtor hence cannot help in extending limitation period

G.L. Shoes Vs Action Udhyog Private Limited (NCLAT Delhi)

NCLAT Delhi held that the email of 05.05.2017 cannot be viewed as an acknowledgment of liability on the part of the Corporate Debtor and hence cannot help in extending the period of limitation....

Posted Under: Corporate Law | |

Demanding duty drawback unsustained as payment for goods exported duly received

Arihant Overseas Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that demanding the duty drawback unsustained as payment for goods exported is duly supported by BRC and re-certified after verification by the Bank. Further, revenue has not brought on record any evidence relating to diversion of goods or return of any remittance....

Denial of exemption u/s 11 justified as audit report in Form 10B filed beyond specified date

Jain Shwetamber Murtipujak Sangh Vs ITO (Exemption) (ITAT Raipur)

ITAT Raipur held that exemption under section 11 of the Income Tax Act duly denied to trust as audit report in Form 10B e-filed/ uploaded beyond the date specified u/s 139 of the Income Tax Act....

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