Section 114(2) provides that a resolution shall be a special resolution when that intention has been duly specified in the notice calling the general meeting or other intimation given to the members.
Law is a constantly evolving field that was restricted to only Lawyers 50 years ago. However, the same is now open to many professionals particularly Chartered Accountants, Cost Accountants, and Company Secretaries.
It is a myth that corporate governance is good management of the company. It is not as it applies to every form of organization whether an LLP, Family Trust, Partnership, Cooperatives, Charitable Organization, etc.
Any person who is engaged in inter or intra state supply of goods or services and whose aggregate annual turnover is more than Rs 20 Lakh is binding to obtain a GST registration.
Every business that operates in a state or union territory is assigned with a unique Goods and Services Tax Identification Number, which is generally known as GSTIN.
Air India, a relic of state ownership threatened by losses, bloated costs and more nimble rivals, needs to secure a massive debt and operational overhaul if it is to survive in a market growing at 20% a year.
You can prepare effectively by doing an ABC Analysis based on past 4 attempt papers, setting achievable targets, using an active recall approach, making a study strategy and a timetable.
A notice can be named as a show cause notice, scrutiny notice or demand notice. This depends on the objective of the notice and the gravity of default or any action which is required from a taxpayer.
GST Return Filing is a compulsory process for every person who has a business and is registered under the GST Act. It is a very critical activity and a link between the government and the person who is paying the tax.
Perquisite may be defined as any casual emolument or benefit attached to an office or position in addition to salary. This includes rent-free accommodation, concession in the matter of rent or any other amenity.
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