No Objection Certificate (NoC) of secured creditor & charge holder required for conversion into company u/s 366 of Part I of Chapter XXI of the Companies Act 2013 Part I of Chapter XXI of the Companies Act 2013 (the Act) deals with Companies authorised to register under the …

MCA amends Form AOC-5 of notice of address where books of account maintained. Inside office photo showing at least one director/KMP required Form AOC-5 of notice of address at which books of account are to be maintained has been revised by MCA by notifying the Companies (Accounts) Amendment …

Capital Gain exemption u/s 54 denied for investment not out of sale proceeds ABCAUS Case Law CitationABCAUS 3646 (2023) (01) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the action of Assessing Officer (AO) in restricting capital gain exemption …

CBDT has notified e-Verification Scheme, 2021 on 13th December 2021. Presently data pertaining to FY 2019-20 is under verification. CBDT has sought cooperation of the deductors in the successful implementation of the Scheme. Presently data pertaining to FY 2019-20 is under verification.  With the help of various e-statements i.e. …

Capital Gain exemption u/s 54F denied for want of proof of delay in construction by the builder as per time frame. ABCAUS Case Law Citation:ABCAUS 3645 (2023) (01) ITAT Important Case Laws relied upon:T Shiva Kumar vs ITO 9158 ITD 329Satish Chandra Gupta vs AO (54 ITD 508) ACIT …

Qualified Stock Broker. – SEBI prescribes qualifying parameters and responsibilities SEBI vide notification No. SEBI/LAD-NRO/GN/2023/116 has amended the Securities and Exchange Board of India (Stock Brokers) Regulations, 1992 by notifying the Securities and Exchange Board of India (Stock Brokers) (Amendment) Regulations, 2023 defining a Qualified Stock Broker. The …