Issue : Whether amount received on redemption of Stock Appreciation Rights (SARs) is capital gain or to be treated as perquisite under Sec.17(2)(iii) of the I.T. Act or under Sec. 28(iv) of the Act purportedly on the ground that the employer – employee relationship did exist between the assessee and Employer ? Held The Tribunal was… Read More »
COMPANIES (REGISTRATION OFFICES AND FEES) RULES, 2014 NOTIFICATION NO. GSR 268(E)[F.NO.01/16/2013 CL-V], DATED 31-3-2014 In exercise of the powers conferred by section 396, 398, 399, 403 and 404, read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013) and in supersession of Companies (Central Government’s) General Rules and… Read More »
COMPANIES (MISCELLANEOUS) RULES, 2014 NOTIFICATION NO. GSR 253(E)[F.NO.1/25/2013-CL-V], DATED 31-3-2014 In exercise of the powers conferred under section 455, sub-section (2) of section 459 and sub-section (1) of section 464, read with section 469 of the Companies Act, 2013, and in supersession of the Companies (Central Government’s) General Rules and Forms, 1956 or any other… Read More »
Section – 455, Companies Act, 2013 Enforced with effect from 1-4-2014. Dormant company 455. (1) Where a company is formed and registered under this Act for a future project or to hold an asset or intellectual property and has no significant accounting transaction, such a company or an inactive company may make an application to… Read More »