Singh Suri & Company - Chartered Accountants

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SkyRise - Investments SkyRise deals with Equity, Mutual Funds

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SkyRise - Investments SkyRise deals with Equity, Mutual Funds

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SkyRise - Investments SkyRise deals with Equity, Mutual Funds

1. INCOME TAX : In absence of any incriminating material related to relevant assessment year found during search, assessment under section 153A could not be made for such assessment year for which assessment had been concluded on date of search and not abated.
2. GST : Where applicant has leased out a multi-storied building for a period of 9 years to lessee for purpose of providing such residential premises to individuals (including student) for purpose of long stay accommodation, since applicant has constructed building with intention of providing hostel accommodation which is more akin to sociable accommodation rather than as residential accommodation, impugned property cannot be termed as 'residential dwelling'.
3. InvITs/ REITs were permitted to conduct meetings of unitholders through video conferencing (VC) or other audio visual means (OAVM) subject to compliance with the procedure specified up to Sept, 2020. In this respect,SEBI received representations for extending the facility of VC or OAVM for conducting extraordinary meetings of unitholders for some more time due to the pandemic. As a result, the facility of e-meeting has been extended up to Dec 31, 2020.

CA Kuldeep Singh
FCA, DISA
Partner
Singh Suri & Company
Chartered Accountants