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Archive: September, 2023

Posts in September, 2023

Refunds under GST: Analysis of relevant provisions & important judgments

September 14, 2023 4677 Views 0 comment Print

Explore GST refund provisions, fraudulent refund schemes, and legal battles. An in-depth analysis of relevant cases and the refund process.

How to Choose the Right Stock Market App as a Beginner?

September 14, 2023 1260 Views 0 comment Print

Discover the top 5 factors to consider when choosing a stock market app as a beginner. Learn about simplicity, fees, portfolio tools, real-time updates, and security

Managing GST Compliance for Small Companies: Tips and Checklist

September 14, 2023 3951 Views 0 comment Print

Learn how small businesses can effectively manage GST compliance in India. Explore challenges, checklist, and practical tips for smooth tax operations.

Are only companies obliged to file Foreign Liabilities & Assets (FLA) Returns?

September 14, 2023 1233 Views 0 comment Print

Discover which entities, including companies, LLPs, and more, are required to file FLA returns with RBI, and learn about exceptions to this filing requirement.

Format of Special Resolution for Re-appointment of Independent Director

September 14, 2023 8871 Views 0 comment Print

Learn how to draft a special resolution for the re-appointment of an Independent Director in compliance with Companies Act, 2013 and SEBI Regulations.

Combatting Economic Inequality: India’s Fight Against Tax Havens

September 14, 2023 1566 Views 0 comment Print

Explore impact of tax havens on income inequality in India, revenue loss, and legal reforms to address this pressing issue in global economy.

Understanding Director KYC Requirements in FY 2023-24

September 14, 2023 12525 Views 0 comment Print

Discover essentials of Director KYC for fiscal year 2023-24. Learn about DIN, filing requirements, and consequences of non-compliance.

Comparison of Rival marks has to be done as a whole and could not be dissected under Trademarks Act

September 14, 2023 5019 Views 0 comment Print

In present facts of the case, the Hon’ble High Court while considering the application under Trademarks Act have observed that it is well settled that a composite trademark is not to be dissected to determine whether there is any deceptive similarity with the impugned trademark and comparison has to be by taking the rival marks as a whole.

AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material

September 14, 2023 2154 Views 0 comment Print

Bombay High Court held that jurisdiction to assess/ reassess u/s 153C of the Income Tax Act in respect of unabated/ completed assessments without any incriminating material found during the search unjustified.

Addition invoking section 41(1) unjustified in absence of any remission or cessation of liability

September 14, 2023 2952 Views 0 comment Print

ITAT Delhi held that addition by invoking provisions of section 41(1) of the Income Tax Act unjustified as liability reflected as outstanding in books of accounts and there is no evidence that such liability has ceased during the year.

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