Growth in the number of taxpayers Over the past few years, the CBDT in its Central Action Plan has been targeting a 15 per cent increase in new taxpayers vis-à-vis taxpayers added during the previous year. The taxpayer base increased from 319.03 lakh taxpayers in FY 2006-07 to 337.38 lakh taxpayers in FY2010-11, registering an […]
The number of complaints of sexual harassment of women at work place registered with National Commission for Women (NCW) during the last two years and current years shows an increasing trend. The no. of such complaints during the last three years and the current year is 170 in 2011, 167 in 2012, 249 in 2013 […]
Download format of Engagement Letter for Audit of Financial Statements under the Companies Act 2013 and the Rules Thereunder (When Reporting u/s 143(3)(i) is Applicable)
it is immaterial whether the shares are held by the appellant as stock-in-trade. The dividend income derived from these shares is specifically chargeable under the head Income from other sources. Consequently, it is immaterial whether the appellant is a dealer or a trader and caries on business of purchase and sale of shares.
Companies (Amendment) Bill 2014 was introduced in lok Sabha by Shri. Arun Jaitley on 08th December 2014 and same been passed by Lok Sabha on 17 December 2014.
The new-year 2015 is approaching and as usual we all would start to write down our resolutions for the new year. If you observe very closely, our resolutions are always on the lines of things that we would do, things that we would finish etc.
We have heard both sides at great length and with their assistance, we have perused the order passed by the Tribunal and that of the Commissioner and the Assessing Officer. The Assessing Officer has noted the basic facts and about which there is no dispute.
The Companies Act, 2013 (Act) was notified on 29thAugust, 2013. Out of 470 sections in the Act, 283 sections and 22 sets of Rules corresponding to such sections have so far been brought into force. The Act and the related Rules contain a large number of provisions requiring approval of shareholders by way of special resolution.
SEBI has issued various circulars/directions from time to time with respect to SCORES. In order to enable the users to have an access to all the applicable circulars/directions at one place, this Circular on SCORES consolidates the current provisions.
CIRCULAR NO. 17/2014-Customs, Dated: December 18, 2014 Attention is drawn to Circular No. 15/2008-Cus dated 26.09.2008 in which guidelines on the above subject have been prescribed for recipient units registered with Central Excise or not so registered. In respect of units registered with Central Excise, the Superintendent of Central Excise in-charge of the unit has to make an endorsement on documents within 21 days from the date of supply or receipt of intimation, whichever is later.
