To mitigate the hardships of the Assesses and the Professionals, it is suggested that this year the time for filing of all the Forms and Returns be extended to 31st March 2022 without any penal consequences
eForm NDH-4 | Application for declaration as Nidhi Company and for updation of status by Nidhis Part I – Law(s) Governing the eForm NDH-4 Rule Number(s) eForm NDH-4 is required to be filed pursuant to section 406 of Companies Act, 2013 and rule 3A, 23A and 23B of Nidhi Rules, 2014 which are reproduced for […]
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 […]
