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Madras High Court: S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Central Circle-Notice issued by jurisdictional Assessing Officer (JAO ) rather than the Faceless Assessment Officer (FAO)- Notice and consequential order under section 148A(d) is quashed and set aside - Liberty is granted to the Revenue to seek revival if the Supreme Court later reverses the…
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Bombay High Court: Companies Act, 2013. S. 2(62) : One person company–The separate legal personality and limited liability shield of an One Person Company (OPC) under Indian corporate law-The separate legal personality and limited liability shield of an OPC under Indian corporate law- Set aside the direction of the Arbitration Tribunal against Mr. Savan Prasad. [S. 3(1), Arbitration…
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Mumbai Tribunal : S. 2(22)(e) : Deemed Dividend - Advance received from closely held company by its shareholder - Holding more than 10% -Commercial transaction - Not assessable as deemed dividend. Assessee was holding 35% shares in the company, which had two subsidiary companies. A foreign entity wanted to purchase stake in the company but was not interested…
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Dr. K. Shivaram, Senior Advocate : Income-tax Appellate Tribunal - Expectations from the Bar, Bench, Central Board of Direct Taxes, Ministry of Law and Justice, Ministry of Finance, higher judiciary and Legislature.
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Rasveen Kaur Kapoor: The piece discusses the recent launch of the e-Zero FIR initiative in India and its implications for digitised access to justice, especially in the realm of cybercrime. I believe this development is of significant interest to the legal tech community, both in its legal foundation and its technological execution.
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Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Ajay R. Singh, Advocate, Mumbai.: Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Respected Mr. Ajay R. Singh, Advocate, Mumbai. Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed Advocate Mr. Ajay R. Singh and all participants on zoom and YouTube.…
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