Articles by FCS Deepak Pratap Singh
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Exclusive jurisdiction of MACT in motor accident cases
In 1988 Motor Vehicle Act, 1988 was passed by the parliament of India. This act is responsible for covering all the aspects that are related to road transport vehicles. Furthermore, this act provided licensing to the conductors and the drivers as well as registration of motor vehicles.
Sec 35DD: Amalgamation/Demerger expenses will be allowed to resulting company
The ruling of Delhi High Court will be much-needed support to the corporate world. This will help smooth restructuring of companies and claiming of restructuring expenses
Claim cannot be denied on the basis that vehicle has transferred
Claim cannot be denied to the seller of the vehicle on the fact that the vehicle is sold to another person unless the sale is complete and ownership of the vehicle is transferred to buyer.
Contributory negligence - Passengers travelling in horse cart
Passengers travelling in vehicle cannot be held responsible for contributory negligence of the driver of the vehicle and claim cannot be reduced on the same ground.
Some facts related to Pradhan Mantri Mudra Yojaja (PMMY)
The Government of India has launched the Micro Units Development and Refinance Agency Limited (MUDRA) Bank in April,2015 with principal objectives
Reduction of share capital is a domestic affair of a company - NCLAT
Reduction of Capital' under Section 66 of the Companies Act, 2013 is a 'Domestic Affair' of a Company in which, ordinarily, a Tribunal will not interfere because of the reason that it is a 'majority decision' which prevails.
Whether non-refundable grants be considered as Capital Expenditure and not allowed as expenditure for deduction
The appellant-Corporation, National Co-operative Development Corporation, was established under the National Cooperative Development Corporation Act, 1962 (hereinafter referred to as the ‘NCDC Act’).
Difference between subrogation and assignment
An insurance policy issued to the insured by the insurance company is a contract between them and any claim of loss will be payable according to the terms and conditions agreed between the parties and mentioned in the contract.
Budget 2022: Major changes in GST Act 2017
The Union Budget-2022, presented by Finance Minister Mrs. Nirmala Sitaraman is a non-political and one of the best budgets presented for India. This Budget is a growth oriented and the government has presented it keeping in mind 25 years roadmap of development of India.
Some facts related to applicability of DTAA
The Income Tax Act,1961 provides for taxation of a certain income earned in India by Mr. X a non-resident. The DTAA, which applies to Mr. X provides for taxation of such income in the country of residence. Is Mr. X liable to pay tax on such income earned by him in India?
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