Part I – Law(s) Governing the eForm GNL-3 Section and Rule Number(s) eForm GNL-3 is required to be filed pursuant to Section 2(60) of the Companies Act, 2013 which are reproduced for your reference. Section 2 (60): “officer who is in default”, for the purpose of any provision in this Act which enacts that an […]
JSVM Plywood Industries Ltd Vs Union of India (Gauhati High Court) Prima facie opinion of the Court, for the purpose of interim order, is that by virtue of notifications dated 27.02.2021 and 31.03.2021 issued by the Central Board of Direct Taxes, as referred herein before, though extends the period of limitation in respect of issuance […]
Part I – Law(s) Governing the eForm CHG-6 Section and Rule Number(s) eForm CHG-6 is required to be filed pursuant to section 84(1), 384 of the Companies Act, 2013 and Rule 9(1) of Companies (Registration of Charges) Rules, 2014 which are reproduced for your reference: Section 84: (1) If any person obtains an order for […]
Part I – Law(s) Governing the eForm CHG-4 Section and Rule Number(s) eForm CHG-4 is required to be filed pursuant to Section 82(1) of the Companies Act, 2013 and Rule 8(1) of Companies(Registration of Charges) Rules, 2014 which are reproduced for your reference: Section 82 (1) A company shall give intimation to the Registrar in […]
Jasmin K. Ajmera Vs DCIT (ITAT Mumbai) It is settled legal proposition that the confession need corroboration with evidences. Though admission is an important piece of evidence but it is not conclusive and it is open to the assessee to show that it is incorrect. Therefore, retracted admission, in the absence of any incriminating material, […]
Schneider Electric India Pvt.Limited Vs Assistant Commissioner (ST) (Madras High Court) Rule 8 of the TNVAT Rules, 2007 prescribes a method of determination of ‘taxable turnover‘ for the purpose of payment of tax. It is not to be read to mean that CST ‘turnover’ is to be included either for determination of tax liability under […]
COVID-19 has brought a new business model in India and over the globe, the Work from Home, (WFH) model which has evolved on its own has proved to be a successful model through out the country. It has accelerated the transi-tion from work in office spaces to working remotely in adverse situation.
Bill of Entry (BE) Regulations amended to ensure faster clearances of Imports -BE to be filed in advance as per the following time-limits: Latest by end of the day of arrival of the Vessel/Aircraft/ Vehicle 1. Imports from Bangladesh. Maldives, Myanmar, Pakistan and Sri Lanka at all Sea Ports 2. All imports at all Air […]
In re Time Education Kolkata Private Limited (GST AAR Telangana) Selling of space for advertisement in print media (SAC 998362) is taxable at the rate of 2.5% under CGST & SGST respectively. As against this the service for ‘Sale of other advertising space or time’ is enumerated as 998366 in the SAC given in the […]
FORMAT FOR APPOINTMENT OF AUTHORISED REPRESENTATIVE FOR COUNTING (Rule 34) ELECTION – 2021 The Returning Officer/Officer-in-charge Counting Venue set up at Dear Sir, Re: Appointment of Authorised Representative for Counting Venue I am a candidate for election to the Central Council/________ India Regional Council of the Institute of Chartered Accountants of India from _____________ India […]
