Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Oppression and Mismanagement - Issue of Right Shares - subsequent Rights Issue during the pendency of 1st Rights Issue - gross under-subscription of the rights issue - `non-participation’ in the `Legitimate 1st Rights Issue’ - In terms of the ingredients of Section 62 of the Companies Act, 2013, the Directors have to offer further Shares issued, to the Shareholders who are on the Register of Companies and not to anyone else, and in fact, the Offer must be in the same proportion to all the Shareholders. It is to be remembered that there shall be no discrimination among them. - AT
Oppression and Mismanagement - Issue of Right Shares - subsequent Rights Issue during the pendency of 1st Rights Issue - gross under-subscription of the rights issue - `non-participation’ in the `Legitimate 1st Rights Issue’ - In terms of the ingredients of Section 62 of the Companies Act, 2013, the Directors have to offer further Shares issued, to the Shareholders who are on the Register of Companies and not to anyone else, and in fact, the Offer must be in the same proportion to all the Shareholders. It is to be remembered that there shall be no discrimination among them. - AT
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