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25 Important Judgements of Hon’ble Shri Pramod Kumar, Vice-President, Income-tax Appellate Tribunal – Mumbai
By Shashi Bekal, : - Read More ...
Some important Judgements of Honourable Justice Dr, D.Y. Chandrachud on the Supreme Court – Advocates Aditya Ajgaonkar and Shipraa Tanna.
By Advocates Aditya Ajgaonkar and Shipraa Tanna: On the Eve of Honourable Justice Dr. D. Y. Chandrachud being sworn into office as the Chief Justice of India, it is fitting that a glance is also taken backward, into a rich Judicial Career that has seen Honourable Justice contribute to answering some of the most important Constitutional Questions that have been posed to… Read More ...
MEANING OF “DERIVATIVE ACTIONS” – UNDER COMPANIES ACT, 2013
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, As you are aware that Board of Directors of a company has given powers to run day to day business and take decisions on routine matters. Sometime Board members, generally called directors of the company due to their personal interest deviates themselves from their fiduciary duties towards the company. Since their duty is… Read More ...
RULE 132 UNDER INCOME TAX RULES,1962 AND ITS IMPACT ON TAXPAYERS.
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear friends, The Central Board of Direct Taxes (CBDT) has introduced Rule 132, which came into effect on October 1, 2022. Rule 132, deals with the re-computation of income under sub-section 18 of section 155 of the Income Tax Act, 1961, in the Income Tax Rules, 1962. The new rule impacts individuals having income from… Read More ...
WHETHER CRYPTOCURRENCY IS GOODS OR SERVICE & TAXABILITY UNDER GST ACT,2017
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, As you are aware that Supply of Goods and Services is the main ingredient for levying GST on goods and services. Hence it is important to know whether Virtual Digital Assets are Good or Service. In this article we are going to find out the same. Regards Read More ...
PROCEDURE OF DECLARATION OF FUGITIVE ECONOMIC OFFENDER (FEO) UNDER FUGITIVE ECONOMIC OFFENDERS ACT, 2018
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, We have witnessed various scams and frauds during regime of previous Congress Governments. The businessmen were in collaborations with political leaders have looted public money and many bank officials are also involved in those scams. Some businessmen had settled abroad after plundering public money from banks. They are still residing like king on… Read More ...
Arbitration Clause is of personal nature cannot be assigned [Delhi High Court]
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, THE DELHI HIGH COURT HELD THAT: Arbitration Agreement is with a Proprietorship concern “Yasikan Enterprise” and arbitration invoked by “Yasikan Enterprise Pvt Ltd” a company of the proprietor is not legal and tenable. An arbitration clause in an agreement is of personal in nature cannot be assigned unless an express consent received from… Read More ...
Dashrathbhai Trikambhai Patel Vs. Hitesh Mahendrabhai Patel & Anr Criminal Appeal No. 1497 of 2022; October 11, 2022 The Supreme Court of India
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, THE APEX COURT OF INDIA HELD THAT: No Offence for dishonor of cheque under provisions of Section 138 of the NI Act, 1881 is made out if the cheque is presented for full amount without endorsing the part payment made by the borrower after issuance of the cheque. Regards Read More ...
CIRP CAN BE INITIATED AGAINST CORPORATE GUARANTOR [Supreme Court of India]
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, In this case Hon'ble Supreme Court held that : Borrower has appealed Order under SARFASEI ACT before DRAT and has deposited 50% of the contended sum. The appeal further withdrawn by the borrower and appealed for refund of deposit amount. The Bank contended it cannot be refunded. The Hon’ble Court held that the… Read More ...
IMPACT ANALYSIS OF APEX COURT VERDICT IN CHECKMATE CASE ON ISSUE OF ALLOWABILITY OF DELAYED DEPOSIT OF ESI/PF
By KAPIL GOEL ADVOCATE: Impact Analysis of Hon’ble Apex court recent verdict in case of :CHECKMATE SERVICES PVT LTD VS CIT-1 in CIVIL APPEAL 2833/2016 order dated 12 October 2022 On issue of : Allowability/treatment of “delayed” Employee PF/ESI Contribution Read More ...