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Declaration and payment of dividend under Companies Act 2013
Dividend can be defined as the sum of money paid by a company, to its shareholders, out of the profits made by a company, in the proportion to the amount paid-up on the shares held by them (Sec-51).
Export of services under GST to foreign entities vs branch offices
Export of services to foreign entities vs branch offices
Slump Sale under GST - An Overview
Slump sale is not defined under GST law. It simply means 'transfer of a business as a going concern' to cover all the transactions of business transfer.
Taxation Aspect of Mergers and Amalgamation
Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c
XBRL in India - Applicability, Documents, Timeline, Process, Penalty etc.
XBR is a data-rich dialect of XML (Extensible Markup Language), the universally preferred language for transmitting information via the Internet.
Web-based Form DPT-3 as per New Rules
Ministry of Corporate Affairs "MCA" has vide its notification dated 29th August, 2022 amended the Companies (Acceptance of Deposits) Rules, 2014 and introduced the new Web-based form DPT-3 under section 73 of Companies Act, 2013.
Lessons for auditors on professional conduct
The National Financial Reporting Authority (NFRA) in India has imposed a penalty of ₹300,000 on the statutory auditor of now-de-listed company SRS Ltd, along with a three-year ban on taking up statutory or internal audits of any company, for alleged professional misconduct and lapses in the FY18 audit of the company.
Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance
Section 129 of Indian GST Laws: The Crucial Difference Between Bona Fide Non-Compliance and Mala Fide Non-Compliance and How it Affects the Action Taken by the Proper Officer?
Hail! Principles Of Natural Justice!
The judgment raises a pertinent point whether it is time to review of the bank recovery Acts to judge how the principles of natural justice is being implemented and make changes, if necessary, as has been done in the aforesaid judgment.
Deductions available under Old vs. New regime of Income Tax
This article covers the deductions available in Old Vs. New tax regime, in brief, should help in making the required choice. This is applicable from 01.04.2023 i.e. for FY 2023-2024 or say AY 2024-2025.
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