Articles by manoj sethia

View Full Profile

Some recent case decisions on important issues

Posted by manoj sethia 15 June 2015 20035 Views

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

Posted by manoj sethia 01 August 2014 40165 Views

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

Posted by manoj sethia 23 July 2014 6103 Views

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

Posted by manoj sethia 06 May 2014 25835 Views

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