Partners of an LLP can learn how to file their income tax return under Section 139(1) of the Income Tax Act of 1961 with this guide. ITR 5 is the applicable form for filing an LLP income tax return.
Discover the fundamental differences between NGO and Section 8 companies, and explore both legal structures to better understand the implications for each.
The Author in this article discusses a decision of tribunal (ITAT) regarding taxation of amount paid by companies for broadcasting Cricket World cup matches during FY 2001-02 and 2002-03 held outside India in the hands of a non-resident. The bench has decided that the amount is taxable as royalty in India.
गुड्स एंड सर्विस टैक्स को भारत में 2017 में पेश किया गया था और अब 5 साल से अधिक समय बीत चुका है लेकिन जीएसटी परिषद और वित्त मंत्रालय के लगातार प्रयासों के बाद भी व्यापार और उद्योग इसके साथ बहुत सहज नहीं हैं। आइए उन आवश्यक कदमों पर एक नजर डालते हैं और ये […]
Stay up to date with the latest case law related to IBC in October, November and December 2022. Supreme Court finds OCs cannot enforce CIRP prematurely. AA must investigate plausible disputes, not feeble arguments.
Section 34 of Companies Act 2013 deals with liability for shifting financial statements or prospectus. It specifies that any person who is found to be responsible for any false statement or misstatement in prospectus whether or not the prospectus is published shall be liable.
Ensure compliance with Section 338 of Companies Act 2013. Proper accounts should be kept to avoid liability & fines. Follow the Act’s rules & regulations & review records regularly.
Learn how Section 339 of the Companies Act 2013 addresses fraudulent conduct of business in India. Analysis of implications & effects on shareholders & stakeholders.
Explore the key considerations and challenges related to Artificial Intelligence (AI) and Intellectual Property Rights (IPR) in this article. Learn about patentability and copyright protection for AI-generated works. two uses of ‘Artificial intelligence and IPR (Intellectual Property Rights)
Reverse lifting of corporate veils is a relatively new concept in company law and is slowly becoming the chosen method of dealing with the personal liabilities of shareholders who have committed fraud. But I will be arguing in my paper that the doctrine is far from capable of dealing with cases of fraud of shareholders who use companies as alter egos.
