The proposed Section 35F compels an assessee to have endless thoughts and hence I have tried to deal with some of them as below: Query 1(a) Whether an assessee is supposed to file a stay application along with an appeal before CESTAT? Answer: Yes, it
Introduction:- Dispute was going on the issue whether the first Appellate Authority or Tribunal can condone delay for late filing of review order under Section 35E(1) or not? As per Section 35E the Committee of Chief Commissioners is empowered to rev
Companies Act, 2013 seems to have laid lot of emphasis on audit which is evident from the fact that it has prescribed four different kinds of audits for companies, namely, Financial Audit, Internal Audit, Secretarial Audit and Cost Audit. In its purs
The enactment of new Companies Act 2013 has brought far reaching changes. On the one hand it has tried to fi
Dear Students, Id like to share some of the very basic suggestions connected with Exam preparation. As suggested by the title of this write-up these suggestions are very general in nature and very easy to implement and you may use them for any
The ambiguous drafting of a legal provision defeats the purpose of a law. It is the job of the law makers to address the concerns of people at large and remove air of uncertainty over its interpretations. The Finance Minister, in his maiden budget sp
People of India were hugely disappointed with lackluster performance of Man Mohan Singh. Narendra Modi rode to power with absolute majority for the sole reason that promises were made by him and on his behalf that he will fix the economy and deliver
There are different confusions regarding the deduction u/s 80C of the Income Tax Act for certain investments. So to remove the confusions and rumors regarding the section. I am presenting a disclosure regarding the section in details.Note:- Ple
Introduction:- Providing the food grains at affordable prices to the public at large is the key policy of any government. Effective production of food grains is not possible without the fertilizers. A fertilizer is a chemical or natural substance add
Companies Act, 2013 (Act) has introduced many new concepts and Key Managerial Personnel is one of them. While the Companies Act, 1956 recognised only Managing Director, Whole Time Director and Manager as the Managerial Personnel, the Companies Act, 2
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