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Articles by FCS Deepak Pratap Singh

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Taxation of companies after the taxation laws (amendment) ordinance ,2019

  FCS Deepak Pratap Singh    03 July 2020 at 10:30

Taxation of companies after the taxation laws (amendment) ordinance ,2019



Furnishing of information regarding remittance to non-resident

  FCS Deepak Pratap Singh    27 June 2020 at 10:32

A person making payment to a Non-Resident /Foreign entity is required to furnish an undertaking in Form 15CA in digital mode. In some cases, department requires a Certificate From CA, in Form 15CB to be uploaded with the Form 15CA.



Assignment or transmission of trademarks

  FCS Deepak Pratap Singh    10 April 2020 at 11:32

We can trace development and use of Trade Marks from the days of industrial revolution. This was the face during which trade and commerce were at the top and world got an environment of good business practices. In industrial revolution era, various products had been developed, various innovations had been made. The industrial exploitation of various new goods was at top.



Gift to company of its own shares

  FCS Deepak Pratap Singh    08 April 2020 at 10:47

Company cannot become its own member and hence any bequest or gift of shares of the company to the company is not valid because a company cannot hold its own shares in its own name and its name cannot be entered in the Register of members.



Assignment of copyrights

  FCS Deepak Pratap Singh    07 April 2020 at 10:37

Assignment of copyright can be done in exiting work at the time of assignment. Section 18 permits assignment by a prospective owner, i.e. a person, who is not the first owner in future work. Proviso provides that the parties can enter into an agreement for assignment of copyright in future work.



GAAR: General anti-avoidance rules

  FCS Deepak Pratap Singh    06 April 2020 at 12:17

We know that tax is a compulsory contribution to state revenue, levied by government on worker's income and business profit, or added to the cost of some goods, services and transactions.



Best judgement assessment under the income tax act, 1961

  FCS Deepak Pratap Singh    31 March 2020 at 10:46

As per Best judgment assessment under the income tax act, 1961 the AO, after taking into account all relevant material which he has gathered, is under an obligation to make an assessment of the total income or loss to the best of his judgment and determines the tax payable by the assessee.



Resignation of a director and applicable provisions of companies act, 2013

  FCS Deepak Pratap Singh    31 March 2020 at 10:20

Resignation of a director and applicable provisions of companies act, 2013



Details of relatives in whose name benami property can be held

  FCS Deepak Pratap Singh    30 March 2020 at 11:16

Details of relatives in whose name benami property can be held



Impact of GST on advances/security deposits

  FCS Deepak Pratap Singh    30 March 2020 at 11:16

Know the provisions of GST on advances/security deposit et, and how advances and considerations are treated under GST.