Day: January 27, 2021
Extension of timelines for filing by LLPs – ICSI representation to MCA The Institute of Company Secretaries of India (ICSI) has requested the Ministry of Corporate Affairs for further extension in timelines for filings by LLPs. In view of the covid-19 pandemic the ICSI has requested for extension …
Prosecution u/s 276C(2) quashed as accused filed revised return which was assessed refund was granted by the Department ABCAUS Case Law CitationABCAUS 3443 (2021) (01) AC In the instant case, the Assistant Commissioner of Income Tax, (ACIT/AO) had filed a complaint against the accused assessee for the offence …
Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible material other than return filed ABCAUS Case Law CitationABCAUS 3442 (2021) (01) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in …
Standard on Assurance Engagements (SAE) 3410 Assurance Engagements on Greenhouse Gas Statements Global climate change (GHG) is one of world’s most significant long-term policy challenges. Project to develop a standard for assurance engagements on greenhouse gas (GHG) statements was started by the IAASB in 2007. With …