Articles by FCS Deepak Pratap Singh
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October 2021 SEBI Circulars & Government Updates
Stay updated with October 2021's key circulars and notifications from SEBI, MCA, RBI, and IRDAI. Essential for investors and students.
Depreciation on Acquired Goodwill: Income Tax Act 1961
Discover if depreciation on acquired goodwill is allowable under the Income Tax Act 1961. Learn about intangible assets and key Supreme Court rulings.
Holding Company Grant to Subsidiary: Revenue or Capital?
Discover if a grant from a holding company to its subsidiary to cover losses is treated as revenue or capital. Understand the tax implications.
Unregistered Charge? Don't Lose Secured Creditor Status
Learn why failing to register a charge with the ROC can mean you're not a secured creditor. Understand the implications for your financial claims.
Foreign Exchange Gains: Capital or Revenue?
Discover if foreign exchange fluctuations are treated as capital receipts when a business hasn't commenced. Understand the tax implications.
Taxable as Individual & Karta After HUF Separation?
Discover if you can be taxed as both an individual and Karta of an HUF after separation. Understand the legal implications and taxability in this scenario.
Officer in Default: Understanding Director Liability in India
Understand the meaning of 'Officer' and 'Officer in Default' under India's Companies Act, 2013. Learn about director duties and liabilities.
Rental Income: Not Always 'House Property' Income
Discover when rental income from properties is classified as business income, not 'Income from House Property'. Learn the key distinctions.
Works Contracts for Indian Highways: GST Explained
Understand the GST implications of works contracts for Indian roads and highways. Learn about BOT, OMT, Hybrid Annuity models and tax exemptions.
Deductible Business Expenses: Penalties & Fines Under IT Act
Discover if penalties, fines, or penal interest are deductible business expenses under Section 37(1) of the Income Tax Act, 1961. Learn the key distinctions.
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