Join our webinar on July 24-25 for an in-depth analysis of Union Budget 2024. Learn about tax proposals, sector impacts, and investment insights. Register now!
Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!
Discover the benefits and legal framework of share buybacks under the Companies Act 2013. Learn how buybacks can improve financial ratios, support share prices, and signal confidence to investors.
Unlock the insights into Ind AS 24 Related Party Disclosures. Learn its scope, identification of related parties, disclosure requirements, and the significance it holds for transparency and governance in financial reporting. Comply with Ind AS 24 for trustworthy financial statements.
On Father’s Day, reminisce about the author’s CA Intermediate Exam days and how their father’s encouragement led them to attempt all exams, despite doubts. Discover the outcome and the importance of believing in oneself. A heartwarming tribute.
Section 16(4) that pertains to the eligibility to claim input tax credit. This article aims to provide a comprehensive analysis of the conundrum surrounding Section 16(4) and its implications for businesses.
Read the analysis of the Supreme Court of India’s verdict in the case of Hasmukhlal Madhavlal Patel And Anr. vs Ambika Food Products Pvt. Ltd. And Ors. regarding disproportionate allotment of shares in a right issue by a private limited company. The court’s ruling examines the applicability of Section 81 of the Companies Act, 1956 and its implications for directors’ responsibilities.
ITAT Mumbai held that no penalty leviable on account of disallowance u/s 14A of the Act when disallowance has been made on estimate basis and return of income was filed prior to insertion of section 14A of the Act.
ITAT Delhi held that order passed by AO u/s 147 of the Income Tax Act not borne out of any record is non-est in the eyes of law.
CESTAT Chennai held that concession fee paid by KPPL to the Puducherry Port is payment for the right to develop/ operate/ maintain the port including project facility. Accordingly, classifying the activity of Build Operate Transfer contract u/s 65(105)(zzzq) of the Finance Act, 1994 Support Services of Business or Commerce is unsustainable.
Unravel the intricacies of Section 10A under the Companies Act, 2013, focusing on compliance and implications. Learn the essentials of obtaining a Certificate of Commencement of Business, its implications, and the consequences of non-compliance. Understand the intricacies of Form INC 20A, fees, and potential penalties for non-compliance. Stay informed with recent orders and penalties imposed by ROCs, and explore practical challenges and dilemmas faced by companies. Navigate the complexities of post-incorporation compliance for a well-governed and thriving business.
जीएसटी एक्ट के अंतर्गत वित्तीय वर्ष 2017-18 ,2018-19 और 2019-20 के अंतर्गत जीएसटी विभाग द्वारा सप्लायर द्वारा टैक्स ना जमा करने के कारण सेक्शन 16 (2)(c) के अंतर्गत नोटिस जारी किए जा रहे हैं। वैसे तो सभी टैक्स प्रोफेशनल को ज्ञात है। कि यदि हमें आईटीसी का उपयोग करना है। तो सेक्शन 16 के अंतर्गत […]
