Distinguished issue that has cropped up for consideration is whether this Court in its jurisdiction under Article 226 of the Constitution of India can draw equivalence of two educational qualifications and declare equivalence, that too after initiation of recruitment process.
Notification No. 90/2015 – Income Tax In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 10D, for sub-rule (2A), the following sub-rule shall be substituted, namely:- (2A) Nothing contained in sub-rule (1), in so far as it relates to an eligible specified domestic transaction referred to in rule 10 THB , shall apply in a case of an eligible assessee mentioned in rule 10 THA and-
We wish to bring to your kind notice that the Reports recognizes/authorises, Chartered Accountants for the following certifications/role: A. Issue of Certificate certifying the fact of non-passing of the GST burden (Report for GST on refund process). B. Act as Authorised Representative in the matter of registration under Goods and Service Tax Act (Report on GST Registration). C. Act as Authorised Representative acting as an agent for the taxpayer (Report on GST Payment Process).
Proposed Rule 147 of the Draft Trade Marks Rules, 2015 corresponding to Rule 150 of the Trade Marks Rules, 2002, has excluded the specific recognition granted to the members of the Institute to be registered as Trade marks agents. The draft Rule 147(iii) does not include the words or is a Member of the Institute of Company Secretaries of India after the words or is an Advocate within the meaning of the Advocates Act, 1961 (25 of 1961).
In exercise of powers conferred on me under sub-rule (3) of rule 4 of the Chartered Accountants (Election to the Council) Rules, 2006, it is hereby notified for general information of the candidates for election to the Council from Southern India Regional Constituency and Southern India Regional Council and the affected voters that 18th and 19th December, 2015 have been appointed as the fresh dates for polling for Polling Booths No. S022 to S034 at Chennai and 19th December, 2015 for all other polling booths mentioned in the aforesaid table.
Notification No. 59/2015-Customs (ADD) Seeks to levy definitive anti-dumping duty on Gliclazide, originating in, or exported from the Peoples Republic of China for a period of five year
The binding nature of the Circulars issued by Board is the issue that has been a matter of litigation since inception. There have been a number of decisions on this matter, that too, of Supreme Courts which have added fuel to the fire of litigation. There has been a constant fight between assessees and revenue department regarding the applicability and precedential value of the circulars issued by the Board.
Secretarial Audit a Governance measure that will have a positive effect on corporate entity. It is Compliance Audit system that used to carrying out auditing of compliances along with all Rules and Regulation made there under. It is a process to check compliances made by the Company under various Law, Rules, Regulation, and Procedure.
Supreme Court held In the case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. that Section 147 authorises and permits the Assessing Officer to assess or reassess income chargeable to tax if he has reason to believe that income for any assessment year has escaped assessment.
Quorum here means the minimum number of directors to be present at the board meeting in order to hold the board meeting. The provisions related to the minimum no. of directors i.e. quorum is provided u/s 174 of the companies Act 2013.
