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Lakshmi Seetharaman

Latest Posts by Lakshmi Seetharaman

Impact of Company Law amendments on one person company

May 4, 2021 7260 Views 1 comment Print

One person company is a recently introduced concept in India though it is already a successful and popular form of business in UK, USA, China, Singapore, Turkey, UAE etc. In India, one person company is a strong improvement over sole proprietorship. As per section 2(62) of the Companies Act,2013, “One person company” means a company […]

Is refund of unutilised ITC allowed when exporter claims higher rate of duty drawback?

April 23, 2021 35733 Views 2 comments Print

Is refund of unutilized input tax credit allowed when the Assessee\Exporter claims higher rate of Duty Drawback with respect to goods manufactured in India and exported, during the GST transition period (July to September 2017)?

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