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  Madras HC disallows Deduction for clearing off mortgage created by Assessee prior to Transfer of Land

  January 5, 2021

   by Sekar Reporter · Published January 5, 2021

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  [6/12, 17:47] Sekarreporter 1: https://twitter.com/sekarreporter1/status/1271415617208201221?s=08 [6/12, 17:47] Sekarreporter 1: No plan to lock down Chennai AAG Sr Rajagopal informed court https://t.co/Tht2OcnRD9 https://t.co/J7FwGKDwtK

  June 12, 2020

   by Sekar Reporter · Published June 12, 2020

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  – The Single Judge Bench of Justice Pushpa Sathyanarayan took into consideration the decision of division bench in the case of Meethelaveetil Kaitheri Muralidharan V. Union of India wherein it was held that if a person does not vacate office and continues to be a director of a company, it is necessary that such person continues to retain the DIN. In this connection, it is also pertinent to point out that it is not possible to file either the financial statements or the annual returns without a DIN. Consequently, the director of the Defaulting Company would be required to retain the DIN so as to make good the deficiency by filing the respective documents. Thus, apart from the fact that the AQD Rules do not empower the ROC to deactivate the DIN, such deactivation would also be contrary to Section 164(2) read with 167(1) of CA 2013 inasmuch as the person concerned would continue to be a director of the Defaulting Company. -+Order passed without disposing objections makes Assessment void: ITAT [Read Order]CBIC extends Validity of AEO Certification to Ease of Renewal Process [

  May 26, 2021

   by Sekar Reporter · Published May 26, 2021