Articles by FCS Deepak Pratap Singh
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Holding Company Grant to Subsidiary: Revenue or Capital?
Discover if a grant from a holding company to its subsidiary to cover losses is treated as revenue or capital. Understand the tax implications.
Unregistered Charge? Don't Lose Secured Creditor Status
Learn why failing to register a charge with the ROC can mean you're not a secured creditor. Understand the implications for your financial claims.
Deductible Business Expenses: Penalties & Fines Under IT Act
Discover if penalties, fines, or penal interest are deductible business expenses under Section 37(1) of the Income Tax Act, 1961. Learn the key distinctions.
Works Contracts for Indian Highways: GST Explained
Understand the GST implications of works contracts for Indian roads and highways. Learn about BOT, OMT, Hybrid Annuity models and tax exemptions.
Rental Income: Not Always 'House Property' Income
Discover when rental income from properties is classified as business income, not 'Income from House Property'. Learn the key distinctions.
Officer in Default: Understanding Director Liability in India
Understand the meaning of 'Officer' and 'Officer in Default' under India's Companies Act, 2013. Learn about director duties and liabilities.
Taxable as Individual & Karta After HUF Separation?
Discover if you can be taxed as both an individual and Karta of an HUF after separation. Understand the legal implications and taxability in this scenario.
Taxability of Foreign Company Income in India: Downlinking
Understand how foreign companies are taxed on income from downlinking TV channels in India. Learn about royalty income and specific exemptions.
Director Liability as Company Guarantor: What You Need to Know
Understand your liability as a director acting as a personal guarantor for company debts. Learn about your rights and obligations.
Upfront Interest on Debentures: Deductible in Year of Payment?
Can you deduct upfront interest paid on debentures in the year of payment? Learn about Section 36(1)(iii) and tax implications for your business.
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