The concept of deemed dividend postulates two factors, whether thepayment is a loan and whether on the date of payment there isaccumulated profit.Closely-held companies having accumulated profits in whichsubstantial voting power lies in the hands of
The MIT Sloan Management Review brings out every quarter acompendium of ideas, opinions and research on the precepts andpractices of management and their application to real lifesituations. Whoever closely follows the contents over a period isbound t
What happens within boardrooms of companies has a direct bearing oncorporate governance, and the character and value systems of thedirectors and the time and inclination they have to exercise closeand constant supervision influence the happenings wit
FREQUENTLY ASKED QUESTION ON e-TDS1. What is annual e-TDS/TCS Return?Ans. Annual e-TDS/TCS return is the TDS return under section 206 of the Income Tax Act (prepared in Form Nos. 24, 26 or 27) or TCS return under section 206C of the Income Tax Act (p
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961