Section 2 Company Secretaries Act 1980 Definitions and interpretation. 2. (1) In this Act, unless the context otherwise requires,— (a) “Associate” means an Associate Member of the Institute; 1[(aa) “Authority” means the Appellate Authority referred to in section 22A; (aaa) “Board” means the Quality Review Board constituted under section 29A;] (b) “Companies Act” means the… Read More »
Section 92A of the Income-tax Act 1961 Meaning of associated enterprise . 1 92A. (1) For the purposes of this section and sections 92, 92B, 92C, 92D, 92E and 92F, “associated enterprise”, in relation to another enterprise, means an enterprise— (a) which participates, directly or indirectly, or through one or more intermediaries, in the management or… Read More »
Section 3 of the Transfer of Property Act 1882 Section – 3, Transfer of Property Act, 1882 Interpretation clause 3. In this Act, unless there is something repugnant in the subject or context,— “immovable property” does not include standing timber, growing crops or grass; “instrument” means a non-testamentary instrument; “attested”, in relation to an instrument,… Read More »
Observations of the candidates on the question papers of CA examinations-May, 2017 It is hereby informed that candidates can bring to the notice of the Examination Department, their observations, if any, on the question papers relating to CA Examinations being held in May 2017, by e-mail at examfeedback@icai.in or by way of a letter, sent… Read More »
GST Impact on SEZ – Special Economic Zone Meaning og Special Economic Zone As per Section 2(19) of the Integrated Goods & Services Act (‘IGST’) Act, 2017 ” special Economic Zone ” shall have the same meaning as is assigned to it in clause (za) of section 2 of the Special Economic Zones Act (‘SEZ’),… Read More »
SUPREME COURT OF INDIA Deputy Commissioner of Income-tax, Indore v. Tripti Trading & Investment Ltd. R.K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ. CIVIL APPEAL NO. 1521 OF 2007 MARCH 9, 2017 Yashank P. Adhiyaru, Sr. Adv., Ms. Swarupama Chaturvedi, Ms. Sadhana Sandhu and Mrs. Anil Katiyar, Advs. for the Appellant. Syed Shahid Hussain Rizvi and… Read More »
Advance Pricing Agreement (APA) Programme of India – Annual Report (2016-17)
As per the Following Official Gazette,Govt of India specified the industrial or other establishment, the employer of which shall pay to every person employed in such industrial or other establishment, the wages only by cheque or by crediting the wages in his bank account. MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 25th April,… Read More »
GST Act 2017 India GST Act 2017 India passed following 3 GST Act 2017 . These acts received the assent of President of India on 12.04.2017 CGST Act 2017 IGST Act 2017 UTGST Act 2017 A part from the above GST Act 2017 , every State and 2 union Terriotry in India will also pass… Read More »
Law Relating to Search & Seizure with Assessment of Search Cases As Amended by Finance Act 2017 A COMPREHENSIVE COMMENTARY ON LAW RELATING TOS EARCH AND SEIZURE AND ASSESSMENT OF SEARCH CASES An in depth analysis of various provisions of law relating to Search and Seizure as well as assessment of search cases with the… Read More »