Articles by FCS Deepak Pratap Singh

Holding & Subsidiary Asset Transfer Tax Rules

Posted by FCS Deepak Pratap Singh 28 March 2022 7412 Views

Understand tax implications of transferring capital assets between holding and subsidiary companies. Learn about exemptions and withdrawal conditions.

Supreme Court: NCDRC Can't Force Complaint Amendments

Posted by FCS Deepak Pratap Singh 26 March 2022 3567 Views

The Supreme Court ruled the NCDRC cannot compel complainants to amend their cases. Learn about your rights as a consumer.

Good Faith in Insurance: Supreme Court Reaffirms Disclosure

Posted by FCS Deepak Pratap Singh 24 March 2022 3374 Views

Learn how the Supreme Court of India stressed the importance of good faith in insurance, reiterating that non-disclosure of material facts can lead to claim repudiation.

Motor Vehicles Act 1988: Just Compensation Guide

Posted by FCS Deepak Pratap Singh 24 March 2022 4312 Views

Understand your rights to just compensation under the Motor Vehicles Act 1988. Learn who can claim, when, and where. Get fair compensation for accidents.

Notional Interest on Security Deposits & Perquisites

Posted by FCS Deepak Pratap Singh 23 March 2022 4123 Views

Discover if notional interest on employer-paid security deposits for employee accommodation counts towards perquisites. Learn about IT rules and court decisions.

Certificate of Insurance (COI): Your Essential Guide

Posted by FCS Deepak Pratap Singh 21 March 2022 3026 Views

Understand the importance of a Certificate of Insurance (COI). Learn what it is, why it's legally required, and its key details for motor vehicles.

Advancement of Public Utility: IT Act 1961 Explained

Posted by FCS Deepak Pratap Singh 19 March 2022 2698 Views

Understand 'advancement of any other object of general public utility' under the IT Act 1961. Learn about tax exemptions and commercial activity limits.

Capital Gains Excluded from Book Profit Under Section 115JB

Posted by FCS Deepak Pratap Singh 18 March 2022 8304 Views

Learn how capital gains aren't included in book profit calculations for Section 115JB, based on a Bombay High Court ruling. Understand your tax obligations.

National Spot Exchange Limited: A Case Study in Corporate Failure

Posted by FCS Deepak Pratap Singh 17 March 2022 3797 Views

Explore the National Spot Exchange Limited (NSEL) case study. Learn about agency conflicts, corporate governance failures, and auditor involvement in financial scandals.