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#Section 197

Every article filed under the “Section 197” tag — analysis, news and updates.

66 articles
Corporate LawNo Prior Sanction Needed for FIR Against Public Servant: Allahabad HC
Corporate Law

No Prior Sanction Needed for FIR Against Public Servant: Allahabad HC

Sanjeev Sirohi2 years ago
Income TaxNo 271(1)(c) Penalty Without Willful Concealment or Furnishing Inaccurate Details
Income Tax

No 271(1)(c) Penalty Without Willful Concealment or Furnishing Inaccurate Details

CA Sandeep Kanoi2 years ago
Income TaxArticle 13(4) of India-Mauritius DTAA exempts sale of shares acquired prior to 1st April 2017
Income Tax

Article 13(4) of India-Mauritius DTAA exempts sale of shares acquired prior to 1st April 2017

POONAM GANDHI2 years ago
Income TaxConsistent Methodology and Adherence to Accounting Standards Render Additions Unsustainable
Income Tax

Consistent Methodology and Adherence to Accounting Standards Render Additions Unsustainable

CA Sandeep Kanoi3 years ago
Corporate LawCourts could not overrule decisions of Govt-Appointed Experts unless there was gross miscarriage of Justice
Corporate Law

Courts could not overrule decisions of Govt-Appointed Experts unless there was gross miscarriage of Justice

RATHI3 years ago
Income TaxIncome Tax Authority which has initiated prosecution must have sanction of law
Income Tax

Income Tax Authority which has initiated prosecution must have sanction of law

POONAM GANDHI3 years ago
Corporate LawMembers of Railway Protection Force would be considered as Workmen under Workmen Compensation Act
Corporate Law

Members of Railway Protection Force would be considered as Workmen under Workmen Compensation Act

Advocate Bharat Agarwal3 years ago
Income TaxAmendment to section 54F restricting investment in property to India is not retrospective
Income Tax

Amendment to section 54F restricting investment in property to India is not retrospective

Editor3 years ago
Corporate LawWrit petition u/s 482 of Cr. P.C. in illegal excavation/ transportation of iron ore dismissed
Corporate Law

Writ petition u/s 482 of Cr. P.C. in illegal excavation/ transportation of iron ore dismissed

POONAM GANDHI3 years ago
Goods and Services TaxSale of High Speed Diesel at concessional sales tax without complying with mandatory requirement not proved
Goods and Services Tax

Sale of High Speed Diesel at concessional sales tax without complying with mandatory requirement not proved

POONAM GANDHI3 years ago
Income TaxImpact of Amendment by Finance Act, 2023 on Non-Resident/Not Ordinarily Resident
Income Tax

Impact of Amendment by Finance Act, 2023 on Non-Resident/Not Ordinarily Resident

CA GEETANJALI PANDEY3 years ago
Income TaxBrushing aside SC judgement by observing that review petition is preferred by revenue is untenable
Income Tax

Brushing aside SC judgement by observing that review petition is preferred by revenue is untenable

POONAM GANDHI3 years ago
Company LawCompany Law for Independent Director
Company Law

Company Law for Independent Director

Affluence Advisory Private Limited3 years ago
Income TaxWithholding certificate at a low tax rate cannot be rejected for demand due to pending rectification applications
Income Tax

Withholding certificate at a low tax rate cannot be rejected for demand due to pending rectification applications

Editor64 years ago