No immunity from prosecution of offences undergoing trial before application to Income Tax Settlement Commission in view of the proviso to Section 245H(1) ABCAUS Case Law Citation: ABCAUS 2283 (2018) (04) TC The petitioners in the instant revision petitions had been facing trial before Additional Chief Metropolitan Magistrate …
Prosecution u/s 276B of directors as Principal Officer upheld as they failed to disclose who was managing the affairs of the company ABCAUS Case Law Citation: ABCAUS 2282 (2018) (04) TC The instant judgment was made in a revision petition filed by the defaulting company and its principal …
GST on supply of foods-drinks in canteen by schools exempt up to higher secondary level Clarification regarding GST on supply of food and drinks in educational institutions. With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in …
Educational institutions may take more creative steps to qualify their objectives as an “educational purpose” than objectives set out in the memorandum-High Court ABCAUS Case Law Citation: ABCAUS 2281 (2018) (04) HC Important Case Laws Cited/relied upon by the parties ACIT v. Thanthi Trust 247 ITR 785 Commissioner …
Signing of share certificates by companies without common seal. Amendment to Table-F of the Schedule-I Articles of Association of company limited by shares From the commencement of the Companies (Amendment) Act, 2015 (21 of 2015), i.e. with effect from the 29th May, 2015, companies are not be required …
Pension not to be denied for non-submission of Life Certificate or non re-marriage certificate for want of Aadhaar or fingerprint authentication failure EPFO has issued a circular letter no. Pension-1117(10)2016-17/Jeevan Pramaan dated 09.04.2018 to all Pension Disbursing Banks, Director General, Postal Services regarding problems faced by Pensioners in submission of Life …