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Finance

Provisions & Process of Issuance of Shares for Consideration other than Cash

Summary: The Companies Act, 2013 allows companies in India to issue shares for non-cash consideration, such as acquiring assets, businesses, converting loans, or settling...

Finance

MSME Form 1: Key Filing Rules and Requirements

Summary : MSME Form 1 is a half-yearly filing requirement under Section 405 of the Companies Act, 2013, aimed at monitoring payment timelines to Micro...

Finance

Rights Issue of Preference Shares: Key Compliance Under Companies Act, 2013

Issuance of Preference Shares as Right Issue (Under Section 62(1)(a) read with Section 55 of the Companies Act, 2013) Summary: Under the Companies Act, 2013,...

Finance

ITAT Delhi quashes reassessment order as Section 148 notice sent to wrong email ID

Nitin Jain Vs ACIT (ITAT Delhi) Income Tax Appellate Tribunal (ITAT), Delhi, has allowed the appeal of Nitin Jain, quashing the reassessment order passed by...

Finance

Bombay HC Declines to Quash Reassessment Notice citing incomplete information

Sanjay Patel Vs ACIT (Bombay High Court) Bombay High Court dismissed a petition filed by Sanjay Patel challenging an order under Section 148A(d) and a...

Finance

Perfunctory or mechanical approvals under Section 151 are invalid: ITAT Delhi

Jagbir Singh Vs ITO (ITAT Delhi) The case of Jagbir Singh vs. ITO before the ITAT Delhi involved an appeal by the assessee challenging the...

Finance

Legal Error Ignoring Binding SC Judgment Cannot Be Corrected Through Appellate Remedies

Poonjar Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court) In Poonjar Service Co-Operative Bank Ltd. vs ITO, the Kerala High Court addressed the validity...

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