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CS Deepak Pratap Singh

Latest Articles


Presumption of Constructive Notice – Transfer of Property Act, 1882

Corporate Law : Understanding the Presumption of Constructive Notice under the Transfer of Property Act, 1882. Know your rights as a property owne...

July 19, 2022 38271 Views 0 comment Print

IBC proceedings cannot dilute rights of Income Tax Depat to reopen assessment

Income Tax : The Madras High Court rules that IBC proceedings cannot affect the rights of the Income Tax Department to reopen assessments....

July 2, 2022 12027 Views 0 comment Print

13 years delay in adjudication of Show Cause Notice is not proper & legal

Excise Duty : Find out why delaying the adjudication of Show Cause Notices for 13 years is not just, proper, or legal. Learn more about this leg...

July 2, 2022 3954 Views 0 comment Print

SC on Services Tax Exemption on man power or job work services

Service Tax : Whether services provided are man power services or job work services so as to be exempted under the relevant notifications issued...

July 2, 2022 5919 Views 0 comment Print

DRT cannot release property merely on deposit of reserve price by borrower: SC

Corporate Law : SC clarified that banks cannot be restrained from selling the mortgaged property by holding public auction and realize the outstan...

June 25, 2022 11493 Views 0 comment Print


Latest Judiciary


Ansal Properties & Industries Ltd. Vs Neelam Bhutani (Delhi High Court)

Corporate Law : Delhi High Court addresses compliance issues in the case of Ansal Properties & Neelam Bhutani. Key points on Industrial Disputes A...

December 26, 2022 1317 Views 0 comment Print

Whether Gratuity can be forfeited on Dismissal of an Employee from service?

Income Tax : Whether forfeiture of gratuity, under Payment of Gratuity Act, 1972, is automatic on dismissal from service, is issue for consider...

December 26, 2022 38313 Views 0 comment Print

Whether interim wages included in term ‘wages’ under ESI Act?

Corporate Law : A plain reading of the definition of Section 2(22) of the ESI Act makes it amply clear that wages means all remuneration paid or p...

December 26, 2022 1560 Views 0 comment Print

Courts cannot modify any award decided by Arbitrator: SC

Corporate Law : Courts do not have the power to modify any award decided by the Arbitrator under Sections 34 and 37 of Arbitration and Reconciliat...

July 19, 2022 4095 Views 0 comment Print

RBI cannot reject remittance on whimsical & arbitrary reasons

Fema / RBI : Power of RBI to withhold remittance to be made under Automatic route to Wholly owned Subsidiary cannot be used to reject the remit...

July 11, 2022 1638 Views 0 comment Print


Revenue Neutral Rate Under GST Regime

January 24, 2016 2466 Views 0 comment Print

The Central Government led by Mr. Narendra D. Modi is doing a lot to create good business environment in the Country. They have started “Make in India” and recently Start Up India to encourage the new and young entrepreneurs. The GST i.e. Goods and Service Tax is the dream project of the government earlier governments had also done a lot to shift towards GST regime. The Goods and Service Tax regime will be boon for industry as well as for our consumers.

Types of Leases and its Disclosure in Financial Statements

September 14, 2015 26866 Views 0 comment Print

Lease: is defined as a lease is an arrangement whereby the lessor conveys to lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. In an agreement of Lease the Lessor and the Lessee enter into an arrangement in which lessor transfer right to use an asset to Lessee against a payment of Lease Rental for a period of time.

General Principles Of Insurance

August 18, 2015 75601 Views 0 comment Print

Insurance is a contract in which one party , known as the insured or assured , insures with another person, known as the insurer , assures or underwriter, his property of life or the life of another person in whom he has a pecuniary interest, or property in which he is interested , or against some risk or liability, by paying a sum of money as a premium.

Types Nuisance and Its Remedies

August 14, 2015 43469 Views 1 comment Print

We are living in modern world, where some degree of nuisance are tolerable relating to noise, dust, pollution, smell, smoke and escape of effluents etc. We are daily facing various types of nuisance and we ignore to some extent. Nuisance may come from your neighbours, your locality, and your state or even from various other authorities.

Negligence and Medical Profession

August 4, 2015 8827 Views 0 comment Print

The skill of medical practitioners differs from doctor to doctor. The very nature of the profession is such that there may be more than one course of treatment which may be admissible for treating a patient. Courts would indeed be slow in attributing negligence on the part of a doctor if he has performed his duties to the best of his ability and with due care and caution.

Various Types of Writs Under Constitution of India

July 31, 2015 9854 Views 0 comment Print

Our constitution has given us various rights and obligations as a citizen of India. The Fundamental Rights to the citizen of India can be enforce through High Courts or Supreme Court of India according to the provisions of Article 32 of the Constitution. The High Courts or Supreme Court of India has power to issue various types of directors or orders or writs for enforcement of fundamental rights of citizen according to Article 32.

Conversion of Private Limited or Unlisted Public Company into LLP and Taxability under Income Tax Act, 1961

July 29, 2015 2038 Views 0 comment Print

CS Deepak Pratap Singh The Government of India has introduced various types of business structures for doing business. An entrepreneur can choose one from various business structures available according to their suitability. These are Proprietorship, Firm, AOP, One Person Company, Private Limited Companies, Public Limited Companies, Limited Liability Partnerships etc. A Private Limited Company or […]

All about Competition Act, 2002 – Part III

July 29, 2015 9591 Views 0 comment Print

We have understood the concepts and some important definition under the Competition Act, 2002. As we have considered the charging provisions of Sections 3 and 4, we have learned that the main object of the act is to promote competition and restrict any activities by any entity or group of entities to restrict competition in the market.

Construction Activities and Its Taxability

July 27, 2015 8743 Views 0 comment Print

Construction industry is one of the most profitable industries in our country. Its play a vital role in development of infrastructure, which is the most essential for development of our country. The government of India has given various concessions in to this industry in taxation matters.

An Introduction To Information Technology And Cyber Law

July 24, 2015 17891 Views 0 comment Print

The last decades have been one of the most important decades in human history. In these decades the internet and World Wide Web has been invented. The internet and www are the two boon of the modern humanity. They became essential part of every one’s life.

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