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Supreme Court Clarifies Excise Duty Treatment for Closing Stock
The Supreme Court (SC) , in the case of Lakshmi Sugar Mills Co. Ltd. , has ruled that unpaid excise duty on finished goods lying in a bond...
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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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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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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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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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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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SREI Infrastructure Finance Ltd vs. ITSC (Delhi High Court) The assessee entered into a scheme of arrangement u/s 391-394 of the Compani...
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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 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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THE issues before the Bench are - Whether benefits of Sec 80IA(4) are available only to a company and not to persons like HUF, firm and Ind...
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