It has been submitted that taking out of the final negative of the films does not involve rendering of any technical or professional services. Therefore, TDS is required to be deducted u/s 194C.
Remuneration paid to six professionals engaged by the company was liable for deduction of tax at source u/s 192 as the same was in the nature of salary as against the claim of the assessee to deduct tax u/s 194J on these payments on the ground that these persons were acting in the capacity of independent professionals and not as employee of the company.
My dear countrymen, we must take our fight against black money and corruption to the next level. Can 125 crore countrymen resolve to undertake 2500 crores digital transactions during this year? We have made an announcement in the Budget. Our 125 crore countrymen, if they wish to do so, they need not wait for a year; they can do it in six months. 2500
Startup India is an initiative of the Government of India, which is intended to build a strong eco-system for nurturing innovation and Startups in India that will drive sustainable economic growth and generate employment opportunities for young talent in India.
Whenever there is a disposal into a subsidiary Investment, one has to look at whether it is a loss of control or it’s a disposal without losing the existing control by its Parent Company.
SEBI has been constantly revisiting the requirements for compliance and submission of documents to stock exchanges in accordance with the requirement under Listing Agreement/ Listing Regulations.
Law Commission suggests amendments to the Indian Penal Code, 1860 and the Code of Criminal Procedure, 1973 by adding new provisions on Prohibiting incitement to hatred’ following section 153B IPC and ‘Causing fear, alarm, or provocation of violence in certain cases’ following section 505 IPC, and accordingly amending the First Schedule of the CrPC.
Law Commission recommends that comprehensive amendment should be brought forth in Advocates Act, not only keeping in view the present requirements, but such other requirements that may arise in future for the better management and regulation of the legal profession
Central Government hereby specifies Addl. DGP, Economic Offences Wing & Anti Corruption Bureau, Government of Chhattisgarh for purposes of Section 138(1)(a)(ii)
ITAT followed Delhi High Court in Cheminvest and held that, unless during the relevant previous year, assessee earns any exempt income no disallowance under section 14A r/w rule 8D can be made.
