MCA
MCA
in exercise of the powers conferred by sub-section (1) of section 458
of the Companies Act (18 of 2013), the Central Government being
satisfied that circumstances warrant, hereby delegates the powers to appoint Inspectors for inspection of books and papers of a Company under
sub-section (5) of section 206 as ordered by Central Government to the
'Regional Directors'. according to Section 260(5), the
Central Government may, if it is satisfied that the circumstances so
warrant, direct inspection of books and papers of a company by an
inspector appointed by it for the purpose.
CBDT
CBDT has clarified that if a resident deductor is entitled for the refund of tax deposited under Section 195 of the Act,
then it has to be refunded with interest under section 244A of the Act,
from the date of payment of such tax. The clarification issued by board
in consequence to decision of the Hon’ble Supreme Court of India in the
case of Tata Chemical Limited. It is further advised that no appeal may
henceforth be filed on this ground by officer of the Department and
appeals already filed on this issue may not be pressed upon.
Thanks & Regards,
Meetesh Shiroya
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