Q.1 Can the Registrar add / remove Introducers at a later stage? Ans. Yes, Registrars can add / remove / modify Introducers at a later stage. The area of operations of an Introducer can also be modified at a later stage. UIDAI encourages Registrars to review performance of Introducers on an on-going basis and make […]
SUGGESTED FORMAT COMPLIANCE CERTIFICATE (Pursuant to Regulation 163(2), Part III of Chapter V of the SEBI (Issue of Capital and Disclosure Requirements) Regulations 2018 including any amendment/modification thereof) To The Board of Directors ___________________ (Name of the Company) ____________________ (Address) I/We___________ , Practising Company Secretary/ Company Secretaries have been appointed vide by Letter no. ___ dated […]
These rules may be called the Ministry of Commerce and Industry, Footwear Design and Development Institute, Secretary Recruitment (Amendment) Rules, 2022. They shall come into force on the date of their publication in the Official Gazette.
For transfer of securities held in the beneficial owner account of the client towards Stock Exchange related deliveries / settlement obligations arising out of trades executed by such a client on the Stock Exchange through the same stock broker.
Himani Walia Vs Hemant Walia & Ors (Delhi High Court) Delhi High Court held that family settlements are not required to be compulsorily registered, and stamp duty is not required to be compulsorily paid in respect of the same, when the settlement has been arrived at initially as an oral partition and is thereafter put […]
ITAT Mumbai rules in Anjan Shivraju Prakash vs. ITO case. Dispute over long-term capital gain on sale of car parking spaces. Details on judgment and impact.
Shakti Cotton Pvt. Ltd. Vs Commercial Tax Officer (Gujarat High Court) Proceedings under Section 44 of the GVAT Act are in the nature of garnishee proceedings, i.e. attachment of a debt by means of which judgment-creditor is enabled to reach the money due from the judgment-debtor, which is in the hands of a third person. […]
CESTAT held that the agriculture/cultivation includes irrigation or watering of the plants, as due to lack of irrigation, it is very difficult to have any agriculture produce. Accordingly, it was held that the activities carried out by the appellant is covered in the Negative List, which are exempt from Service tax.
ITO Vs Undavalli Constructions (ITAT Visakhapatnam) In the instant case there is no dispute that the land in question was purchased as capital asset and remained as capital asset till the partition. No business activity was carried on by the co-owners and the assessee has received the land on partition. The share of land received […]
Symphony Limited Vs ADIT/ACIT/DCIT (Gujarat High Court) It is by now well settled that the issuance of a show cause notice along with the draft assessment order is sine qua non before passing an order under Section 144B of the Act. Undisputedly, in the case on hand, no show cause notice came to be issued along […]
