The Government of India has vide Office Memorandum dated 3.5.2012 issued guidelines to avoid delay in grant of sanction for prosecution of public servants. One of the measures is that it is now mandatory for the competent authority to take a decision on whether or not to grant sanction for prosecution within 3 months and pass a speaking order giving reasons for this decision. If the competent authority refuses permission for sanction to prosecute, it has to submit its order including reasons for refusal, to the next higher authority for information within 7 days.
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India-Mauritius DTAA Protocol Notified: Key Tax Implications
The Government of India has notified the amendment to the Protocol of the India-Mauritius Double Tax Avoidance Agreement (DTAA) on 13 Oct...
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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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Slump sale is transfer of one or more business undertakings for a lump sum consideration, without assigning individual values to the each...
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In a recent informal guidance letter, SEBI clarified whether a cousin of a Promoter Group member qualifies as a person ‘related to promote...
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Key features of File Validation Utility (FVU) version 3.3 FVU 3.3 will be applicable for quarterly TDS/ TCS statements pertaining to...
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Facts The applicant („A‟) is a closely held Public Limited company incorporated in India in the year 1953. A‟s shareholder included A (...
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CIT vs. The Instalment Supply Ltd (Delhi High Court) The assessee bought 1614 items of computer systems for Rs.40 lacs from HCL Hewlett ...
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01. TDS u/s 194J is required to be done for Royalty also w.e.f 13-7-2006. 02. Royalty had been defined under explanation 2 of se...
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Until now, 'Samaritans' is not how the Independent Directors are purported by Clause 49 in the Listing agreement. An Independ...
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Facts Centrica India Offshore Private Limited (CIO), an Indian Company, is a wholly owned subsidiary of Centrica Plc, UK Centrica Plc a...
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1. Concept of “limited liability partnership” LLP is an alternative corporate business form that gives the benefits of limited liability ...
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