Articles by CA CMA CS Ram Pavan Kumar Melam

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Winding up of companies

  CA CMA CS Ram Pavan Kumar Melam    18 January 2011 at 11:10

MEANING OF WINDING UP Winding up or liquidation of a company represents the last stage in its life. It means a proceeding by which a company is dissolved. The assets of the company are disposed of, the debts are paid off out of the realised asse



Defective Return

  CA CMA CS Ram Pavan Kumar Melam    18 January 2011 at 11:06

As per Section 139(9) where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee and give