DLF Cyber City Developers Limited Vs CST (CESTAT Chandigarh) The sole issue is to be decided by us is that the Offshore Upfront Fee paid by the respondent is an interest or a fee. We find that if it is an interest then service tax is not payable by the appellant in terms of the […]
Condonation of delay in filing of Form no. 10B (audit report by trust/institution) for Assessment Years 2016-17 and 2017-18 by CBDT vide Circular No. 10/2019 dated 22nd May, 2019 subject to fulfillment of conditions prescribed by CBDT. Circular No. 10/2019-Income Tax F.No.197/55/2018-ITA-1 Government of India Ministry of Finance Department of Revenue Central Board of Direct […]
MCA notifies National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019 vide notification dated 22 May, 2019. GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, 22 May, 2019 G.S.R. 377(E). In exercise of the powers conferred by sub-section (10) of section 132 read with section 469 of the Companies Act, 2013 […]
CIT Vs Union Bank of India (Bombay High Court) To align the Income Tax Act with the Companies Act, 1956 it was decided to amend Section 115JB to provide that the companies which are not required under Section 211 of the Companies Act, to prepare profit and loss account in accordance with Schedule VI of […]
K. Chandrasekaran Vs TRO (Madras High Court) The present impugned order is put to challenge mainly on three grounds. The first ground raised is that the petitioner was not put on notice before passing the impugned order. When such contention is specifically raised by the petitioner, it is the duty of the respondent to place […]
(i) An entity requires only one RCMC from its relevant EPC as per Appendix-2T. It can keep on adding any number of businesses afterwards and RCMCs from other EPCs will be optional only. (ii) If an entity, having RCMC for goods from a particular EPC/FIEO, exports services subsequently, there is no need to obtain second RCMC from SEPC(membership with SEPC in such a case is merely optional).
Accredited Investors (AIs) for the limited purpose of Innovators Growth Platform, are investors whose holding in the Issuer Company, is eligible for the computation of at least 25% of the pre-issue capital in accordance with Regulation 283.(1) of the SEBI (Issue of Capital & Disclosure Requirements) Regulations, 2018
The objective of this discussion paper is to seek comments / views from the public and market intermediaries on Review of Rights Issue Process.
Important Information on Online Correction of TDS / TCS Challan All type of corrections like Personal information , Deductee details and Challan correction can be made using Online correction functionality available from FY.2007-08 onwards depending upon the type of correction This feature is extremely useful as it is : Free of Cost :TRACES does not […]
Important Information on Online Correction- Add/delete salary details All type of corrections like ‘Personal information, Deductee details and Challan correction’ can be made using Online correction functionality available from FY.2007-08 onwards depending upon the type of correction. This feature is extremely useful as it is : Free of Cost : TRACES does not charge any […]
