Popular Articles

Appointment of Key Managerial Personnel under Section 203 of the Companies Act, 2013

Ramaswami Kalidas 09 September 2020 at 14:33

The concept of appointing Key managerial Personnel (KMPs)in the case of certain classes of companies has found a place in the Statute Book for the first time through the insert of Section 203 of the Companies Act(herein after referred to as “The Act”

Procedure for Delisting of Small Company

CS Manohar Mishra 03 December 2015 at 12:35

Procedure for Delisting of Small CompaniesMeaning of Delisting: One should understand the meaning of the term �listing� before understating the term Delisting. The word �listing� means admissions of a Company�s shares wi

SS-2: General meetings

Saurabh Agrawal 29 May 2015 at 11:38

APPLICABILITY: all types of General Meetings.CONVENING A MEETING• Authority to call general meeting: Board of Directors. If they fail, any Member of the company may approach the prescribed authority, which may then direct the calling of the Annu

Disallowance of input tax credit on the ground that seller is bogus or cancelled dealer- Part II

Amit Bajaj 18 June 2014 at 12:09

Another situation which in many of the cases under the Punjab VAT, which dealers are facing is the disallowance of input tax credit on the ground that the registration of seller of the goods has been cancelled or normally it is stated in the assessme

Welcome Initiative: MCA Advertisement in national dailies

ANKUR 31 July 2014 at 10:43

A Welcome measure: MCA advertisement for awareness of general public who invest in Deposit Scheme of Companies.Recently, MCA came out with an advertisement in national dailies apprising the investors of the new regulations which the Companies should

Concept of Composite Supply and Mixed Supply under GST

ankit bhutani 04 July 2017 at 11:01

Concept of Composite Supply and Mixed Supply under GSTTaxability of �Composite Supply �and �Mixed Supply� shall be dealt with as per sec

Slump Sale and Its Taxability

CA Gyati Gupta 09 April 2018 at 11:34

In M&A transactions,"Slump Sales" are considered to be one of the most preferred ways of carrying out a deal due to various tax and stamp duty in

Budget 2012 of Hope for DTC

CA Sudhir Halakhandi 28 February 2012 at 18:07

As per the expectations the DTC will replace the Income Tax Act which is more than 50 years old. While tabling it in the parliament the Hon. Finance Minister has announced that DTC will be effective from 1st. April 2012. What will be the actual

ROC Compliance Calendar - January 2023

CS Lalit Rajput 02 January 2023 at 09:16

Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder

Authority for advance ruling under State VAT Act cannot give clarifications under CST Act

Amit Bajaj 03 July 2013 at 12:10

Andhra Pradesh High court in Prathista Industries Limited vs Commercial tax Officer [2013] 61 VST 58 (AP) has held that Authority for advance ruling under State VAT Act cannot act as Authority for Advance Ruling under Central sales Tax Act, 1956.