Thursday, 16 September 2021

Daily digest for Gupta Chandan & Associates, on September 16, 2021

posted: "COMPANY LAW : NCLT under companies Act is concerned only with affairs of company and does not have jurisdiction to deal with issues relating to contractual provisions between partiesCOMPANY LAW : NCLT under companies Act is concerned only with affairs of "
posted: "INCOME TAX : Where investments had been made by assessee from capital and reserves and not out of borrowed funds and assessee had not incurred expenditure to earn exempt income, no disallowance could be made under section 14AINCOME TAX : Where investments"
posted: "INCOME TAX : In view of deletion of Explanation to section 143 from 1-6-1999, intimation under section 143(1) ceases to be an order for purposes of section 264INCOME TAX : In view of deletion of Explanation to section 143 from 1-6-1999, intimation under s"
posted: "COMPANY LAW: Where applicant company filed application for compounding of offence under section 233B of Companies Act, 1956 on ground that delay in filing cost audit report was due to technical problems in MCA portal and applicants had no mala fide intent"
posted: "The Heads of Tax Authorities of the BRICS countries, held a virtual meeting on 15th September, 2021 under the Chair ship of India. The discussion took place around relevant topics which include digitisation of tax administration, leveraging technology f"
posted: "COMPANY LAW: Where applicant company filed application for compounding of offence under section 233B of Companies Act, 1956 on ground that delay in filing cost audit report was due to technical problems in MCA portal and applicants had no mala fide intent"

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Daily digest for Gupta Chandan & Associates, on February 23, 2026

Income Tax Forms as applicable from 1st April 2026. Old forms under income tax Act 1961 added for better search....