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1. India will become self-sufficient in urea production in five years

2. Capital gain - transfer u/s 2(47) - taxability in the year in which agreement took place or in the year in which sale deed registered - merely because an agreement to...

3. Eligibility to submit Resolution Plan - former promotor/director of the company - Ineligibility is being held only on the ground that Respondent No.2 was promoter of the...

4. Valuation by registered valuers - registered valuer shall not undertake valuation of any asset in which he has direct or indirect interest three years before appointment...

5. Deduction u/s 80IC - if substantial expansion is undertaken, say, in 8th year by an assessee such an assessee would be entitled to 100% deduction for the first five...

6. The registered valuer can follow either of the valuation standards as specified not the both - (a) internationally accepted valuation standards or (b) valuation...

7. Companies (Registered Valuers and Valuation) Fourth Amendment Rules, 2018

8. Companies (Registered Valuers and Valuation) Third Amendment Rules, 2018

9. Valuation by registered valuers - who can act as registered valuer - Section 247 as amended by Companies (Removal of Difficulties) Second Order, 2017

10. Companies (Registered Valuers and Valuation) Rules, 2017 - Notification

11. Additions u/s 2(22)(e) on account of deemed dividend - Accumulated profit - As per the provision of Explanation 2, all the profits of the company up to the date of...

12. Amendment of section 44AD. - computing profits and gains of business on presumptive basis - where an assessee declares profit for any previous year in accordance with...

13. Resolution Process - determination of liquidation value - The liquidation value fixed by the Valuers cannot be ignored in the resolution process. It is true that CoC on...

14. Disqualification to act as the Directors/office bearers of respondent - The disqualification for reappointment prescribed by Section 164(2) of the Companies Act, 2013 is...

15. Deduction us/ 80P(2) - income received on investment made with co-operative banks - The Tribunal interpreted section 80P(2)(d) and (e) to determine the eligibility of...