Articles by FCS Deepak Pratap Singh

avatarView Full Profile

Lease, Agreement to lease & license and differences

  FCS Deepak Pratap Singh    17 August 2020 at 10:39

A lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express or implied, or in perpetuity, in consideration of a price paid or promised.



Works contracts and implications in real estate under GST

  FCS Deepak Pratap Singh    03 August 2020 at 10:47

Since GST implementation in Real Estate Sector, various disputes have come to notice of government. We have debated much on definition and applicability of GST on Work Contracts related to Real Estate Sector.



Types of fraud in insurance and remedies

  FCS Deepak Pratap Singh    22 July 2020 at 09:39

Insurance fraud occurs when people deceive an insurance company in order to collect money to which they are not entitled.



New Consumer Protection Act, 2019- Salient features

  FCS Deepak Pratap Singh    21 July 2020 at 12:26

The new Consumer Protection Act 2019 came into force on the 20th of July. The act will replace the 34 years old act



Expenditure related to exempt income

  FCS Deepak Pratap Singh    13 July 2020 at 09:33

An assessee is not required to pay any tax on exempt incomes and hence any expenditure incurred for earning these types of income should not be allowed to be deducted from taxable profit of an assessee.



Meaning of the word “Accident” under insurance

  FCS Deepak Pratap Singh    10 July 2020 at 09:44

Meaning of the word “Accident” under insurance



Expenditure on scientific research and its treatment under income tax act, 1961

  FCS Deepak Pratap Singh    09 July 2020 at 09:59

Scientific Researches play important role in development of any country. The industrial houses are encouraged to establish their own research house or to donate in various Universities, IITs and other education institutions.



Some facts related to "Equalisation Levy"

  FCS Deepak Pratap Singh    06 July 2020 at 09:11

CBDT has issued a notification dated 27th May 2016 stating that provision of chapter VIII relating to equalization levy would come into effect from 01st June 2016.



Taxation of companies after the taxation laws (amendment) ordinance ,2019

  FCS Deepak Pratap Singh    03 July 2020 at 10:30

Taxation of companies after the taxation laws (amendment) ordinance ,2019



Furnishing of information regarding remittance to non-resident

  FCS Deepak Pratap Singh    27 June 2020 at 10:32

A person making payment to a Non-Resident /Foreign entity is required to furnish an undertaking in Form 15CA in digital mode. In some cases, department requires a Certificate From CA, in Form 15CB to be uploaded with the Form 15CA.