Articles by FCS Deepak Pratap Singh
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Judicial Intervention Under Arbitration Proceedings
Arbitration provides an efficient and alternative mechanism for quick dispute resolution. It is one of the important aspects of Alternate Dispute Resolution Process.
Tax On Income Distributed By Way Of Buy-Back Of Shares By Unlisted Companies- Anti Abuse Provision
Buy-back of share is one of those activities through which companies distributing the surplus to their shareholders, without payment of taxes. Initial stage provisions of Section 115QA are applicable to unlisted companies, but after July 5, 2019, it became applicable to listed companies also.
Transfer Of Actionable Claims
Actionable Claim is a claim to any debt, other than secured by mortgage of immovable property or pledge or hypothecation of some movable property, or to any beneficial interest in movable property, not in possession either actual or constructive of the claimant.
Return Of Premium Under A Contract Of Insurance
The contract of insurance is based on good faith, the insured /prospect have to disclose all relevant facts, required by the insurance company to underwrite risk and decide premium.
Lease, Agreement to lease & license and differences
A lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised.
Works contracts and implications in real estate under GST
Since GST implementation in Real Estate Sector, various disputes have come to notice of government. We have debated much on definition and applicability of GST on Work Contracts related to Real Estate Sector.
Types of fraud in insurance and remedies
Insurance fraud occurs when people deceive an insurance company in order to collect money to which they are not entitled.
New Consumer Protection Act, 2019- Salient features
The new Consumer Protection Act 2019 came into force on the 20th of July. The act will replace the 34 years old act
Expenditure related to exempt income
An assessee is not required to pay any tax on exempt incomes and hence any expenditure incurred for earning these types of income should not be allowed to be deducted from taxable profit of an assessee.
Expenditure on scientific research and its treatment under income tax act, 1961
Scientific Researches play important role in development of any country. The industrial houses are encouraged to establish their own research house or to donate in various Universities, IITs and other education institutions.
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