Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The Ministry of Corporate Affairs has extended the deadline for filing Form PAS-7, which requires public companies to inform the Registrar about details of share warrants issued prior to the Companies Act, 2013 but not converted into shares. The web-form PAS-7 has been deployed on the MCA-21 Portal, and stakeholders can file the requisite details through this form without additional fees until August 5, 2024, in accordance with the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023.
The Ministry of Corporate Affairs has extended the deadline for filing Form PAS-7, which requires public companies to inform the Registrar about details of share warrants issued prior to the Companies Act, 2013 but not converted into shares. The web-form PAS-7 has been deployed on the MCA-21 Portal, and stakeholders can file the requisite details through this form without additional fees until August 5, 2024, in accordance with the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023.
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