Overview The terms oppression and mismanagement are not defined under the Companies Act, 2013. These terms are to be interpreted by the court depending upon the facts of each case. Mismanagement refers to practices of managing the company incompetently and dishonestly. Violation of Memorandum of Association, Articles of Association, or other statutory provisions would amount to mismanagement. […]
Understanding Circular 135/2020 on denial of refund under Section 54(3)(ii) for input and output supplies being the same. Get insights and examples.
पहले ही सरकार ने नेशनल फाइनेंशियल आथिरटी के गठन के साथ ही सीए संस्थान के अनुपालनीय प्रक्रिया को सूचिबद्ध कंपनियों के केस से अलग कर दिया था और संस्थान सिर्फ छोटे केस में ही निर्णय दे सकती है. और अब जंयत सिन्हा की अध्यक्षता में गठित संसदीय पैनल ने आज अपनी रिपोर्ट संसदीय पटल पर […]
The film ‘KASHMIR FILES‘ has generated such a resounding success story in the realm of film making that it has kindled the conscience of the nation. While majority of the Indians has been emotionally moved by the visual contents of the movie pertaining to one of the darkest periods of ethnic cleansing of undisputable magnitude […]
Ensure a smooth transition to the new financial year with these important GST activities. Apply/renew LUT, select return filing frequency, and more.
A comprehensive guideline for scrutiny of GST returns for FY 2017-18 and 2018-19. Learn about the selection process, timeline, and risk parameters.
The March ending of a financial year is not just important for CA’s in completing the income tax assignments for the previous financial year but also for taxpayers in order to invest in different instruments for tax saving purposes. However the perception has changed in recent times and now the taxpayers not only want to […]
The word ‘tort‘ is a French translation of the word ‘wrong.’ The word tort comes from the Latin word Tortum, which means ‘torture.’ As a result, the word ‘tort’ simply means ‘wrong.’ However, not every wrongdoing or wrongful conduct is a tort. The tort is a type of civil wrong that differs from criminal wrong. […]
Advancing Loan/ Giving Guarantee, providing Security in connection with a loan to director or person in whom director are interested. In accordance with the provision of Section 185 of Companies Act, 2013, Save as otherwise provided in this Act, a Company shall not, directly or indirectly, advance any loan, including any loan represented by a […]
Get ready for scrutiny of GST returns for 2017-18 and 2018-19. CBIC issues instructions as CGST begins audits. Stay prepared for potential queries.
