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Articles by Sagar Gupta

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Section 185 of Companies Act, 2013 - Loan to Directors

  Sagar Gupta    14 July 2014 at 11:54

Section 185 & its reference with Section 186 of Companies Act, 2013 Section 185 of the Companies Act, 2013 which has been notified on 12th September 2013 corresponds to section 295 of the Companies Act, 1956 which deals in loan to directors. This

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Posted in Corporate Law  3 comments |   32865 Views


Section 40(a)(ia): Whether applicable to sum payable at the year end or on all sums during year

  Sagar Gupta    22 April 2014 at 12:04

Section 40(a)(ia) of the act was introduced in the Income Tax Act, 1961 by the Finance (No 2) Act, 2004 w.e.f. 01.04.2005 with the view to augment the revenue through the mechanism of tax deduction at source. This provision was bought so as to disall

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Posted in Income Tax  4 comments |   20064 Views


Rules of Interpretation of Services in Service Tax

  Sagar Gupta    18 April 2014 at 11:56

Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will be available to a service or a class of services. Section 66F lays down the principles of interpretation of specified de

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Posted in Service Tax  2 comments |   23445 Views


Buy-Back of Securities (Unlisted Public Co. & Private Co.) as per Companies Act, 2013

  Sagar Gupta    16 April 2014 at 10:49

Buy Back of Securities is a very important tool for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: 1. Governing Sections of Companies Act: o 68o 69o 70 2. Specified Security: includes ESO

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Posted in Corporate Law  2 comments |   18042 Views


Buy-Back of Securities (Unlisted Public Co. & Private Co.)

  Sagar Gupta    21 March 2014 at 12:15

Buy Back of Securities is a boon for Companies who wants to reduce their Share Capital. First of all, here are few preliminary notes of Buy Back: • Introduced by ‘The Companies (Amendment) Act, 1999 • Governing Sections of Companies A

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Posted in Corporate Law  2 comments |   16494 Views


A Radical Change Proposed through: Arthkranti Pratishthans Transaction Tax

  Sagar Gupta    16 January 2014 at 13:07

Greetings of the day. A new system of taxation is proposed by a Pune based research group Arthkranti Pratishthan where it has 5 components in its proposal: 1. Withdrawal of existing Taxation system completely (except Customs i.e. Import Duty)2. Every

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Posted in Others  4 comments |   9516 Views