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वरिष्ठ नागरिकों के लिए लाभकारी कानूनों और योजनाओं का विश्लेषण

March 19, 2022 46674 Views 3 comments Print

बुढ़ापा एक सामान्य मानवीय प्रक्रिया है जो मानव जीवन चक्र में स्वाभाविक रूप से चलती रहती है। इस प्रकिया में मानव शरीर के अंगों के कामकाज की क्षमता में गिरावट आती है, परंतु, ज्ञान, गहन अंतर्दृष्टि और विविध अनुभवो का भंडार होता है। प्राचीन भारत के गुरुकुलों व विद्यालयों में “मातृ देवो भवः, पितृ देवो […]

Importance of Certificate of Insurance (COI)

March 19, 2022 8460 Views 3 comments Print

Unlocking the Significance of Certificate of Insurance (COI): Explore the crucial details encapsulated in a COI, from insured particulars to policy conditions. Understand its role in motor insurance, compliance with Motor Vehicles Act, and its legal standing. Delve into rules governing COIs, including transfer procedures and essential uses in accident claims. Navigate the intricacies of COIs with insights into the Central Motor Vehicles Rules and pertinent sections of the Motor Vehicles Act.

Critical Analysis of Section 68 of Income Tax Act, 1961

March 19, 2022 11220 Views 0 comment Print

Section 68 is only applicable and can only be invoked when assesse is maintaining books of account and there is any sum which is found credited in the books of an assesse maintained for any previous year and assesse offers no explanation with regard to such cash credits or explanation offered by assesse was not satisfactory, then assesse will be held guilty under this section and thereby as a result, provisions of this section will trigger.

GST on Solar Power based devices & System

March 19, 2022 37332 Views 0 comment Print

AAAR concluded 18% GST on; Solar Controller Classifying under Chapter Heading 8504 ‘electrical transformers, static converters and inductors’; Structure  of Iron & Steel Classifying under Chapter Heading 7308;

Personal use of Mobile phones in Govt Offices tantamount to Misconduct & Indiscipline- strict action imperative

March 18, 2022 7293 Views 0 comment Print

D. S. Radhika vs. The State of Tamilnadu & others (Madras High Court) It is common knowledge that people of all ages, groups, background, regions, states, cities & villages in our country are obsessed with mobiles. This obsession has increased with free calls, free messages, free whatsApp, free twitter, free Facebook, free unlimited mobile data […]

FCRA Registration and Renewal under FCRA, 2010

March 18, 2022 4548 Views 1 comment Print

Foreign Contribution Regulation Act 2010 ‘FCRA‘, FCRA is enacted by the parliament, to consolidate the law to regulate the transaction of foreign contribution by the individuals or associations, or companies and also to prohibit acceptance and utilization of foreign contribution for any activities against the national interest. The main purpose of this act is to […]

Capital Gains cannot be in Book Profit calculation for Section 115JB

March 18, 2022 7176 Views 0 comment Print

Capital Gain credited to Capital Reserve Account instead of Profit & Loss Account cannot be considered while computing Book Profit for the provision of Section 115JB( MAT).

Advancement of any Other Object of General Public Utility under Income Tax

March 18, 2022 16977 Views 0 comment Print

Understand the concept of Advancement of any Other Object of General Public Utility under Income Tax Act, 1961. Learn about the conditions for tax exemptions for religious and charitable trusts.

Conversion of Loan into Share Capital of the Company

March 18, 2022 12936 Views 1 comment Print

Conversion of Loan into Share Capital of a company is a common practice in the market because many companies that have borrowed money from their directors, financial institutions, or any other entity are obligated to repay the debt within the time frame set forth in the loan agreement or on mutual terms agreed upon by […]

Avoid ‘Throat Clearing Phrases’ or ‘Empty Expressions’

March 17, 2022 6066 Views 3 comments Print

Clarity and conciseness are the two most important goals of legal writing, and these phrases contribute to neither of these goals. Instead of getting the reader to the point, they delay the reader’s arrival and hide the message.

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