Home Highlights November 2012 Year 2012 This

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1. Introduction of block assessment provisions in cases of search u/s 132 and requisition u/s 132A for early finalization of search assessments, coordinated investigation,...

2. Validity of search and authorization for conducting search - It is clear from the record that apart from the directions issued in terms of the order dated 05.04.2023,...

3. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

4. Validity of search action initiated - receipt of search warrant - Once the Managing Director of the company says that the search was carried out in the premises of the...

5. Exemption u/s 11 - registration u/s 12A Cancelled - evidences collected during search - second search is a different proceeding that materials cannot be imported for...

6. The notification amends the Companies (Registration of Foreign Companies) Rules, 2014. It substitutes the word "Registrar" with "Registrar, Central Registration Centre"...

7. Exemption u/s 11 - registration u/s 12A - Registration under Section 25 of the Companies Act is undoubtedly a relevant factor to be noted while considering an...

8. This is a case concerning the disallowance of certain expenses termed as "route expenses" by the Assessing Officer (AO) due to lack of proper supporting vouchers. The...

9. Discontinuation of printing of Advance Authorisations/Export Promotion Capital Goods (EPCG) Authorisations on security paper by DGFT for authorisations issued with EDI...

10. Sale of Land of a company - proper authorization - Sale of the property of a company requires board resolution to that effect. The sale alleged to have been executed is...

11. Forex losses are business losses and related to pre search period - allowed to be set off u/s 70(1) with the income surrendered during search - AT

12. Section 153C applies equally to all non-searched entities, without creating a separate regime where the AO of the searched and non-searched entity are the same. The...

13. The High Court considered a challenge to a search and seizure order under the UPGST Act. The court found non-compliance with the mandatory provision of Section 67 as the...

14. Companies (Registration of Charges) Second Amendment Rules. 2018

15. Companies (Registration of Charges) Amendment Rules, 2018 - Important amendments