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Companies Law

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  1. Companies (Arrests in connection with Investigation by Serious Fraud Investigation Office) Rules, 2017

  2. Investor Education and Protection Fund Authority (Recruitment, Salary and other Terms and Conditions of Service of General Manager and Assistant General Manager) Rules, 2017

  3. Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016

  4. National Company Law Tribunal (Procedure for reduction of share capital of Company) Rules, 2016

  5. Companies (Compromises, Arrangements and Amalgamations) Rules, 2016

  6. Companies (Transfer of Pending Proceedings) Rules, 2016

  7. Companies (Mediation and Conciliation) Rules, 2016

  8. Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016

  9. National Company Law Appellate Tribunal Rules, 2016

  10. National Company Law Tribunal Rules, 2016

  11. Ministry of Corporate Affairs, the Serious Fraud Investigation Office, Assistant Director (Forensic Audit), Senior Assistant Director (Forensic Audit) and Deputy Director (Forensic Audit) Recruitment Rules, 2016

  12. Companies (Auditor's Report) Order, 2016

  13. Investor Education and Protection Fund Authority (Appointment of Chairperson and Members holding of meetings and provision for offices and officers) Rules, 2016

  14. Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015

  15. Secretarial Standards

  16. Indian Government Accounting Standards

  17. Cost Accounting Standards

  18. Cost Audit and Assurance Standards

  19. National Company Law Appellate Tribunal (Salaries, Allowances and other Terms and Conditions of Service of Chairperson and other Members) Rules, 2015

  20. National Company Law Tribunal (Salary, Allowances and other Terms and Conditions of Service of President and other Members) Rules, 2015

  21. Companies (Auditor's Report) Order, 2015

  22. Companies (Indian Accounting Standards) Rules, 2015

  23. Companies (cost records and audit) Rules, 2014

  24. Chapter 24 - Companies (Registration Offices and Fees) Rules, 2014

  25. Chapter 21 - Companies (Authorised to Registered) Rules, 2014

  26. Chapter 22 - Companies (Registration of Foreign Companies) Rules, 2014

  27. Chapter 14 - Companies (Inspection, Investigation and Inquiry) Rules, 2014

  28. Chapter 13 - Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

  29. Chapter 29 - Companies (Miscellaneous) Rules, 2014

  30. Chapter 04 - Companies (Share Capital and Debentures) Rules, 2014

  31. Chapter 03 - Companies (Issue of Global Depository Receipts) Rules, 2014

  32. Chapter 03 - Companies (Prospectus and Allotment of Securities) Rules, 2014

  33. Chapter 12 - Companies (Meetings of Board and its Powers) Rules, 2014

  34. Chapter 08 - Companies (Declaration and Payment of Dividend) Rules, 2014

  35. Chapter 11 - Companies (Appointment and Qualification of Directors) Rules, 2014

  36. Chapter 07 - Companies (Management and Administration) Rules, 2014

  37. Chapter 01 - Companies (Specification of definitions details) Rules, 2014

  38. Chapter 06 - Companies (Registration of Charges) Rules, 2014

  39. Chapter 09 - Companies (Accounts) Rules, 2014

  40. Chapter 05 - Companies (Acceptance of Deposits) Rules, 2014.

  41. Chapter 10 - Companies (Audit and Auditors) Rules, 2014.

  42. Chapter 02 - Companies (Incorporation) Rules, 2014.

  43. Chapter 29 - Companies (Adjudication of Penalties) Rules, 2014.

  44. Chapter 26 - Nidhi Rules, 2014

  45. Companies (Corporate Social Responsibility Policy) Rules, 2014

  46. Companies (Accounting Standard) Rules, 2006

  47. Companies (Director Identification Number) Rules, 2006

  48. Company Law Board (Fees on Applications and Petitions) Rules, 1991

  49. Company Court Rules, 1959

 
 
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Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector reg.

Forum: transfer of shares

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Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

Forum: GST return filing software online | Easy GST compliance management

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

News: Auction for Sale (Re-issue) of Government Stocks



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