Articles by FCS Deepak Pratap Singh
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Assignment or transmission of trademarks
FCS Deepak Pratap Singh 10 April 2020 at 11:32We can trace development and use of Trade Marks from the days of industrial revolution. This was the face during which trade and commerce were at the top and world got an environment of good business practices. In industrial revolution era, various products had been developed, various innovations had been made. The industrial exploitation of various new goods was at top.
Gift to company of its own shares
FCS Deepak Pratap Singh 08 April 2020 at 10:47Company cannot become its own member and hence any bequest or gift of shares of the company to the company is not valid because a company cannot hold its own shares in its own name and its name cannot be entered in the Register of members.
Assignment of copyrights
FCS Deepak Pratap Singh 07 April 2020 at 10:37Assignment of copyright can be done in exiting work at the time of assignment. Section 18 permits assignment by a prospective owner, i.e. a person, who is not the first owner in future work. Proviso provides that the parties can enter into an agreement for assignment of copyright in future work.
GAAR: General anti-avoidance rules
FCS Deepak Pratap Singh 06 April 2020 at 12:17We know that tax is a compulsory contribution to state revenue, levied by government on worker's income and business profit, or added to the cost of some goods, services and transactions.
Best judgement assessment under the income tax act, 1961
FCS Deepak Pratap Singh 31 March 2020 at 10:46As per Best judgment assessment under the income tax act, 1961 the AO, after taking into account all relevant material which he has gathered, is under an obligation to make an assessment of the total income or loss to the best of his judgment and determines the tax payable by the assessee.
Resignation of a director and applicable provisions of companies act, 2013
FCS Deepak Pratap Singh 31 March 2020 at 10:20Resignation of a director and applicable provisions of companies act, 2013
Details of relatives in whose name benami property can be held
FCS Deepak Pratap Singh 30 March 2020 at 11:16Details of relatives in whose name benami property can be held
Impact of GST on advances/security deposits
FCS Deepak Pratap Singh 30 March 2020 at 11:16Know the provisions of GST on advances/security deposit et, and how advances and considerations are treated under GST.
Transfer of land and its development rights under GST
FCS Deepak Pratap Singh 16 March 2020 at 10:42Transfer of land and its development rights under GST
Surrender value of an insurance policy
FCS Deepak Pratap Singh 09 March 2020 at 11:21Surrender of Insurance Policy means to cash of life insurance policy before benefits are dur to be paid. The Surrender Value of an Insurance Policy is the amount given to the insured at a time, when he is unable to pay premium related to Insurance Policy.
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