Repairs to preserve and maintain already existing asset and to improve its longevity eligible eligible as current repairs ABCAUS Case Law Citation: ABCAUS 3015 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: CIT vs. M/s MAC Charles (India) Ltd. CIT vs. TS Tech Sun India …
AO not required to issue draft rectification order for assessment completed u/s 144C. Only a proposed “order of assessment” can be challenged before DRP ABCAUS Case Law Citation:ABCAUS 3014 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties:CIT Vs C Sam India Pvt Ltd Dimension Data …
Draft Assessment order u/s 144C with demand and penalty notice is illegal as it partakes the character of final assessment order – ITAT ABCAUS Case Law Citation: ABCAUS 3013 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: Pr. CIT Vs. Lionbridge Technologies Pvt. Ltd. International …
Exemption u/s 54B available even if part of land is in cultivation, there is no requirement that entire land should be in cultivation for claiming benefit. Merely because of admission to disallowance, assessee can not be denied the benefit to which he is eligible ABCAUS Case Law Citation: …
CBDT revises Guidelines for Compounding of Offences under Direct Tax Laws, 2019 Section 279(2) of the Income Tax Act, 1961 (the Act) provides that any offence under Chapter XXII of the Act may, either, before or after the institution of proceedings, be compounded by the Pr. CCIT/CCIT/Pr. DGIT/DGIT. …
Presumptive Tax u/s 44ADA-reduce tax rate, increase threshold says ICAI in its Pre-Budget Memorandum-2019 on Direct Taxes and International Tax to the Government The Finance Act, 2016 has inserted a new section 44ADA which provide for special provision for computing profits and gains of profession on presumptive basis. …
Repairs to preserve and maintain already existing asset and to improve its longevity eligible eligible as current repairs ABCAUS Case Law Citation: ABCAUS 3015 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: CIT vs. M/s MAC Charles (India) Ltd. CIT vs. TS Tech Sun India …
AO not required to issue draft rectification order for assessment completed u/s 144C. Only a proposed “order of assessment” can be challenged before DRP ABCAUS Case Law Citation:ABCAUS 3014 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties:CIT Vs C Sam India Pvt Ltd Dimension Data …
Draft Assessment order u/s 144C with demand and penalty notice is illegal as it partakes the character of final assessment order – ITAT ABCAUS Case Law Citation: ABCAUS 3013 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: Pr. CIT Vs. Lionbridge Technologies Pvt. Ltd. International …
GSTR-9 filing due date for FY 2017-18 if extended to 10.07.2019 or not? Query raised to UP Commercial Tax Department Yesterday the Amurjala had reported that the date has been extended. Since no official communication at the end of the U.P. Commercial Tax Department was available in this …
ITC of GST paid on purchase of motor vehicles for supplying rent-a-cab service not admissible in terms of section 17(5)(b)(i) of the GST Act ABCAUS Case Law Citation: ABCAUS 3007 (2019) (06) AAR The Applicant was supplying cabs on a rental basis. He sought a ruling from the …
Notification on TDS under GST provisions not applicable on exempt supplies–AAR. Applicant making exempt supply to Municipal Corporation was not covered ABCAUS Case Law Citation: ABCAUS 3006 (2019) (06) AAR The Applicant was providing conservancy/solid waste management service to the Conservancy Department of the Municipal Corporation (MC) which …
Disaster management, including relief, rehabilitation and reconstruction activities covered under CSR activities u/s 135 of Companies Act 2013 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 30th May, 2019 G.S.R.390(E).- In exercise of the powers conferred by sub-section (1) of section 467 of the Companies Act , 2013 …
License u/s 8 for new companies with charitable objects to be in Form INC-32 (SPICe) and for existing companies in INC-12. MCA Notification MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 7th June, 2019 G.S.R. 411(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section …
Last date for filing ACTIVE e Form (INC-22A) expires on 15th June 2019 and no further extension would be provided. MCA in its advisory has stated that in case ACTIVE is not filed on or before the said date, the compliance status for such companies shall be marked …
Repairs to preserve and maintain already existing asset and to improve its longevity eligible eligible as current repairs ABCAUS Case Law Citation: ABCAUS 3015 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: CIT vs. M/s MAC Charles (India) Ltd. CIT vs. TS Tech Sun India …
AO not required to issue draft rectification order for assessment completed u/s 144C. Only a proposed “order of assessment” can be challenged before DRP ABCAUS Case Law Citation:ABCAUS 3014 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties:CIT Vs C Sam India Pvt Ltd Dimension Data …
Draft Assessment order u/s 144C with demand and penalty notice is illegal as it partakes the character of final assessment order – ITAT ABCAUS Case Law Citation: ABCAUS 3013 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties: Pr. CIT Vs. Lionbridge Technologies Pvt. Ltd. International …
Presumptive Tax u/s 44ADA-reduce tax rate, increase threshold says ICAI in its Pre-Budget Memorandum-2019 on Direct Taxes and International Tax to the Government The Finance Act, 2016 has inserted a new section 44ADA which provide for special provision for computing profits and gains of profession on presumptive basis. …
CA held guilty of misconduct being engaged in business as director. Difference between director simplicitor and director involved in business activities of company ABCAUS Case Law Citation: ABCAUS 3003 (2019) (06) AA An appeal had been filed by the Appellant Chartered Accountant before the Appellate Authority (AA) against …
ICAI changes names of 17 Regional Councils Branches in line with revised official names of the cities THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 4th May, 2019 (CHARTERED ACCOUNTANTS) No.1-CA.(7)/191/2019.—The Council of the Institute of the Chartered Accountants of India at its meeting held …
ABCAUS Excel Depreciation Calculator FY 2018-19 under Companies Act 2013 as per Schedule-II Version 07.10 Dear Friends, The maiden ABCAUS Excel Companies Act 2013 Depreciation Calculator was first launched in March, 2015. I am so glad to publish the much awaited utility today. The ABCAUS Depreciation calculator for …
Excel Challan 280 FY 2019-20 AY 2020-21 with database facility. Download ABCAUS Income Tax payment Challan No. ITNS 280 This excel Challan 280 for payment of Income Tax should be used for making payment of income tax on companies (corporation tax) or income tax other than companies. This challan …
Excel Income Tax TDS Challan ITNS-281 with database facility This excel based auto Challan ITNS 281 should be used for deposit of Tax Deducted at Source (TDS) on any heads of income or for deposit of Tax Collected at Source (TCS) by both companies (company deductees) or by …
EOI for empanel under Insolvency Professionals to act as IRP and Liquidators.Step by Step Guide for submission of online EOI. Last date is 15th June 2019 Insolvency and Bankruptcy Board of India 7th Floor, Mayur Bhawan, Connaught Place, New Delhi-110001 Dated: 7th June, 2019 To, All Registered Insolvency …
Indian Bank Empanelment of Concurrent and Stock Auditors for 2019-20. Last date to apply is 07-06-2019 Indian Bank invites applications in the prescribed format only from the practicing firms of Chartered Accountants of India, who are willing to have their firm empanelled as Concurrent Auditor & Stock Auditor …
ICAI invites EOI form CA Firms for verification/reconciliation of TDS from FY 2005-06 to 2018-19 to know status of recoverability. Last date 16.05.2019 Notice Inviting Expression of Interest for engagement of Chartered Accountants Firms to carry out the verification/reconciliation of TDS receivable of the Institute of Chartered Accountants …
