Learn about the role of a company secretary, their functions, duties, and the procedure for their appointment and removal. Understand the legal compliance and governance aspects of this key managerial position.
An in-depth look at the ITAT Dehradun ruling in Saraswati Dynamics Pvt Ltd Vs ACIT, highlighting the importance of specifying the grounds for penalty under Section 271(1)(c) of the IT Act. Explore how the tribunal’s decision impacts tax jurisprudence
Read the notification issued by the Ministry of Consumer Affairs, Food and Public Distribution regarding amendment to Consumer Protection (Direct Selling) Rules, 2021. The amendment introduces changes in rule 3, including the definition of a network of sellers in direct selling activities.
Read the IFSCA circular outlining guidelines for Direct Market Access (DMA) and Sponsored Access (SA) facilities in the International Financial Services Centre (IFSC). Learn about the requirements, responsibilities of Broker-Dealers, due diligence of clients, sub-delegation, operational procedures, and risk management measures.
CESTAT Chennai held that service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also.
Madras High Court directed provisional release of goods on the payment of enhanced customs duty. Further, directed that prayer for waiver of demurrage be addressed to appropriate respondent.
Discover the intricacies of the ITAT Pune’s recent decision in Vashi Parivaar Foundation Vs Commissioner of Income Tax(Exemptions), highlighting the importance of proving the genuineness of charitable activities for gaining tax exemption.
Understand the concept of provisional attachment of property by the GST department as per Section 83 of the CGST Act, 2017. Explore the amendments made by the Finance Act 2021, widening its scope and implications. Learn about the procedural aspects and guidelines, ensuring a balance between protecting government revenue and safeguarding the interests of the taxable person. Stay informed on the stringent conditions for a valid exercise of this power, as highlighted by legal precedents.
सीबीआईसी के द्वारा दिनांक 16.06.2023 को एक एडवाईजरी जारी की गई है। उसके मुख्य-मुख्य बिन्दु निम्नानुसार है:- 1. वर्तमान में जीएसटी के अंतर्गत ई-इन्वाईस जारी करने हेतु टर्नओवर की लिमिट 10 करोड़ है। 2. 1 अगस्त 2023 से ई-इन्वाईस जारी करने की टर्नओवर की सीमा को 10 करोड़ से घटाकर 5 करोड़ कर दिया गया […]
Explore the ethical dilemma of euthanasia – a concept aiming for a ‘Good Death.’ Delve into the arguments for and against it, the changing global perspectives, and the need for stringent regulations. While some view it as a humane choice to end unbearable suffering, others argue against interference with the course of life. As the world grapples with this controversial topic, striking a balance between individual autonomy and responsible use is crucial.
