Delve into intricacies of Section 89 of Companies Act, 2013, governing beneficial interest in company shares. Learn about declarations, compliances, and role of registered and beneficial owners.
Explore the latest MCA notification on LLPs introducing mandatory statutory registers. Learn about Rule 22A, applicable compliances, and how LLPs must prepare partner registers
Explore the MCA’s recent notification on Beneficial Interest in LLPs. Learn about Rule 22B, mandatory compliances, and declarations for registered and beneficial partners.
ITAT Jaipur held that as defect notice issued u/s. 139(9) of the Income Tax Act is not in accordance with the law and hence the return of income filed by the assessee should be considered as valid return.
Maslow’s Hierarchy of Needs is a widely recognized psychological theory that outlines the fundamental needs that drive human behavior. Maslow’s Hierarchy of Needs, a well-established theory of human motivation, offers valuable insights into the factors that drive individuals to perform and achieve their full potential.
Auditors: Learn about the Basics of Auditing and some Important Ratios to understand the changes in business conditions. Get the facts from our post!
Calcutta High Court held that all commercial contracts includes an element of calculated business risk, thus, merely due to change of taxation statues, the root of the contracts cannot be challenged.
Discover how the ITAT Delhi ruled on penalty proceedings, emphasizing the importance of a precise notice specifying the offense under Section 271(1)(c).
ITAT Dehradun quashes reassessment proceedings in Uttarakhand Purv Kalyan Nigam Limited vs ITO case, citing lack of approval under section 151 of the Income Tax Act.
Exploring the role of Public International Law in development of Investment Treaty Arbitration Rules. Learn how PIL influences the rules of investment treaty arbitration & resolving conflicting interests between investors & public interests.
