A director himself can forward a copy of resignation to registrar in prescribed manner within 30 days. This provision is useful when there are disputes amount directors and the directors have apprehension that his resignation may not be filed by company with ROC
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Delhi HC: No Deemed Gift Tax on Share Buy-Back at Discount
The Delhi High Court in the case of Globe Capital market has ruled that a company’s buy-back of its own shares cannot be taxed under Section...
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A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
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An eminent concern within the GST framework pertains to the entitlement of Input Tax Credit (ITC) concerning expenditures associated with In...
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Section 68 -Cash credits Section 69 -Unexplained investments Section 69A - Unexplained money, etc Section 69B -Amount of investme...
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The posting had been move to another website. Please click the link below to get the access of the same. https://taxofindia.wordpress....
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The overall effective tax rate of a U.S. multinational corporation may have significant impact on the value of its stock. Therefore, it ...
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The newly enacted Income Tax Act, 2025, marks a significant step toward simplification by consolidating multiple presumptive taxation sche...
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Vide Notification issued u/s 139(1), the CBDT has extended the ‘due date’ for filing of returns of income for the Assessment Year 2012-13 ...
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Recent judicial pronouncements across different forums have clarified several important aspects of Indian income tax law, particularly relat...
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The transition to the Income-tax Act, 2025 (ITA 2025) and the accompanying Income-tax Rules, 2026 introduces a significantly overhauled co...
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Introduction Employee welfare is a cornerstone of corporate responsibility, and gratuity forms a critical part of the social security benefi...
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