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1. Loan and investment by company - the restrictions on layers of investment companies deleted - Section 186 of the Companies Act, 2013

2. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

3. Entitled for exemption u/s 47(v) with respect to the transfer of land - Holding company - determination of 100% subsidiary company where 25 shares held by 6 nominees -...

4. De-activation of the Director Identification Number (DIN) - The writ petition for challenge to the de-activation of the Director Identification Number are allowed. It...

5. Validity of de-activation of the Director Identification Number (DIN) - The writ petition for challenge to the de-activation of the Director Identification Number is...

6. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

7. Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was one hundred rupees or less - despite...

8. Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

9. Gain/loss on sale of shares - legal nature of the transaction - As per companies Act shareholder and company both are two separate legal person capable of holding...

10. Annual return - abridged form - Central Government may provide abridged form of annual return for "One Person Company, small company and such other class or classes of...

11. Capital gain - transfer of a capital asset by assessee to its subsidiary company - There are different shareholders of preference share capital other than the holding...

12. Appointment of directors - in addition to Director Identification Number, a director may hold any other identification number prescribed by Central Government under...

13. Companies (Director Identification Number) Amendment Rules,2012. - Notification

14. Holding of Directorship in more than the maximum number of companies - continuation in holding such directorship even after one year from commencement of the Companies...

15. Related party transactions - restriction on vote - second proviso to section 188 (1) shall not apply to a company in which ninety per cent. or more members in numbers...