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Some recent case decisions on important issues

  manoj sethia    15 June 2015 at 11:44

Stay on Demand.�Stay on demand should be granted till the disposal of appeal where assessment was framed exparte u/s 144 of the Act. Whose fault was, for passing ex-parte order is immaterial for the proceedings of stay.� ACIT vs. Anirban



Recent Changes in Tax Audit Report

  manoj sethia    01 August 2014 at 12:14

Vide notification no. 33/2014 dated 25.07.2014, CBDT has made amendments in Form 3CD and the same have been made effective for Tax Audit for assessment year 2014-15. Broadly, the changes have been made making Tax Audit Report (TAR) more comprehensive



Small Listed Companies : An undesirable element in Indian corporate sector

  manoj sethia    23 July 2014 at 12:44

Recently small listed companies (SME listed Companies) have been loaded with heavy compliance responsibilities. These small listed companies having shareholder less than 1000 shareholders and mostly listed on regional stock exchanges, consist of comp



Loans, Guarantee & Investment by Companies in the light of sections 185 & 186 of Co. Act, 2013

  manoj sethia    06 May 2014 at 11:34

There has been much confusion about applicability of section 185 and regarding Lending, giving of guarantee, making investment by companies in the light of section 185 and 186 of the Companies Act, 2013 Sub-section (1) of section 185 starts with &ldq