Akhilesh Kumar Jha

Ten Points to further simplify Income Tax Act

Income Tax - The Income Tax is one of the ways of taxation through which evolved one of the concept of assessment of 'black' & 'white’ money. Efforts are on to simplify & extend scope at the income-tax laws so as to make the scheme of income-tax, simple and tax-payers friendly. The following may prove to be useful for the purpose:...

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All about Dishonor of Cheque Under Negotiable Instrument Act, 1881

Income Tax - The Payment and settlement System Act, 2007 was enacted on 20th December, 2007. The whole purpose of this act is to control the transactions which are made electronically. The intention of the government was to introduce of this act to increase the transactions through online instead of cheques....

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Independent Director – (Listing Agreement and the Companies Act, 2013)

Income Tax - The concept of Independent director was introduced in the Report of Kumar Mangalma Birla Committee. The main purpose for establishment of this committee was to promote good cooperate Governance and make transparency among Companies and its stakeholders....

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List of Special Resolutions under the Companies Act, 2013

Income Tax - CS Akhilesh Kumar Jha Sl. No Sections Details Effective 1 5 Alteration of Article of Association for mentioning the Provisions of “Entrenchment”, in case of private company all members must be agreed for such amendment and in case of Public Company, the special resolution is just required. Not effective 2 12 Change of Registered offic...

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One Person Company – Important Provisions under Companies Act, 2013

Income Tax - One Person Company is new concept under the Companies Act, 2013. Previously, there was no such type of concept. One Person Company means a company which has only one person as a member. That type of Company Called One Person Company (Section 2(62)). ...

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Addition based on mere print out from third party computer not sustainable

ACIT Vs Katrina (Kaif) RoAsstt. Commissioner of Income Tax Vs. Ms. Katrina Rosemary Turcotte (ITAT Mumbai) - Addition made on the basis of a print out taken from the computer of a third party without there being no other corroborative evidence brought on record to prove the fact that the payment mentioned in the seized material was actually received by the assessee, not sustainable....

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Recent Posts in "Akhilesh Kumar Jha"

Addition based on mere print out from third party computer not sustainable

ACIT Vs Katrina (Kaif) RoAsstt. Commissioner of Income Tax Vs. Ms. Katrina Rosemary Turcotte (ITAT Mumbai)

Addition made on the basis of a print out taken from the computer of a third party without there being no other corroborative evidence brought on record to prove the fact that the payment mentioned in the seized material was actually received by the assessee, not sustainable....

Read More

Ten Points to further simplify Income Tax Act

The Income Tax is one of the ways of taxation through which evolved one of the concept of assessment of 'black' & 'white’ money. Efforts are on to simplify & extend scope at the income-tax laws so as to make the scheme of income-tax, simple and tax-payers friendly. The following may prove to be useful for the purpose:...

Read More
Posted Under: Income Tax |

All about Dishonor of Cheque Under Negotiable Instrument Act, 1881

The Payment and settlement System Act, 2007 was enacted on 20th December, 2007. The whole purpose of this act is to control the transactions which are made electronically. The intention of the government was to introduce of this act to increase the transactions through online instead of cheques....

Read More
Posted Under: Income Tax | ,

Independent Director – (Listing Agreement and the Companies Act, 2013)

The concept of Independent director was introduced in the Report of Kumar Mangalma Birla Committee. The main purpose for establishment of this committee was to promote good cooperate Governance and make transparency among Companies and its stakeholders....

Read More
Posted Under: Income Tax |

List of Special Resolutions under the Companies Act, 2013

CS Akhilesh Kumar Jha Sl. No Sections Details Effective 1 5 Alteration of Article of Association for mentioning the Provisions of “Entrenchment”, in case of private company all members must be agreed for such amendment and in case of Public Company, the special resolution is just required. Not effective 2 12 Change of Registered offic...

Read More
Posted Under: Income Tax |

One Person Company – Important Provisions under Companies Act, 2013

One Person Company is new concept under the Companies Act, 2013. Previously, there was no such type of concept. One Person Company means a company which has only one person as a member. That type of Company Called One Person Company (Section 2(62)). ...

Read More
Posted Under: Income Tax | ,

Brief Discussion on Drafting of Agreement

Agreements are the essential of our day to day life. We need to draft various agreements for different matters. Suppose, we are purchasing a home or renting a home, doing any business, the agreement is required after every step. ...

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Posted Under: Income Tax |

Loan and Investment by Company -Section 186 -Companies Act, 2013

Loan and Investment by Company Under section 186 of the Companies Act, 2013 - The Sub Section (1) of Section 186 is applicable on all Companies either private Companies or public Companies. ...

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Posted Under: Income Tax | ,

RELATED PARTY TRANSACTIONS – Section 188 -Companies Act, 2013

Section 188 of the Companies Act, 2013 has been inserted in place of section 297 of the Companies Act, 1956. In previous law, it was mandatory to take Central Government approval for any transactions which was covered under section 297 of the Companies Act, 1956 where the paid up capital of the company was more than Rs. 1 cr. ...

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Posted Under: Income Tax |

LOAN TO DIRECTORS- Section 185 – Companies Act, 2013

Section 185 of the Companies Act, 2013 is applicable on private company as well as public Company. PROHIBITED TRANSACTIONS - No Company advances any loan to its director. No Company advance any loan to any firm in which any such director or relative is a partner;...

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Posted Under: Income Tax |
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