Month: March 2021
Extension of limitation period due to covid-19 ended by Supreme Court. Period from 15.03.2020 till 14.03.2021 to be excluded. ABCAUS Case Law CitationABCAUS 3467 (2021) (03) SC Due to COVID-19 pandemic, the Hon’ble Supreme Court had taken suo motu cognizance of the difficulties faced by the litigants in …
Relays manufactured for use only as Railway signaling was classifiable under heading 8536 following equipment predominant use or sole/principal use test – SC ABCAUS Case Law CitationABCAUS 3466 (2021) (03) SC Important case law relied referred:Central Excise vs. Simplex Mills Co. Ltd (2005) 3 SCC 51A. Nagaraju Bros …
Mutual Funds to cast votes compulsorily for certain resolutions-SEBI Guidelines Securities and Exchange Board of India CIRCULAR SEBI/HO/IMD/DF4/CIR/P/2021/29 March 05, 2021 All Mutual Funds (MFs)/Asset Management Companies (AMCs)/Trustee Companies/ Board of Trustees of Mutual Funds/Association of Mutual Funds in India (AMFI) Sir/ Madam, Sub: Guidelines for votes cast …
Company incorporation form SPICe+ to include Aadhar authentication for GSTIN registration Government of IndiaMinistry of Corporate AffairsNotification New Delhi, 5th March, 2021 G.S.R… (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government …
MCA notifies date for applicability of amended Section 92 of Companies Act, 2013 related to Annual Return Government of IndiaMinistry of Corporate AffairsNotification New Delhi, 5th March, 2021 S.O. (E).- In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2017 (1 of …
MCA notifies new Form of Annual Return. MGT-7A – Abridged Annual Return for OPCs & Small Companies and revised Form MGT-7 for other Companies GOVERNMENT OF INDIAMINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, 05 March, 2021 G.S.R-(E).- In exercise of the powers conferred by sub-sections (1) and (2) …
CBDT prescribes formula for computation of perquisite for annual accretion u/s 17(2)(viia) Existing Income Tax provisions (clause (vii) of clause (2) of section 17) provide that w.e.f. 01.04.2021 perquisites would include the amount of any contributions made to the account of employee by the employer in a recognised Provident …
CA Foundation Examination dates for June 2021 announced by ICAI from 24th to 30th June 2021. ICAI announces June 2021 CA Foundation Exams dates As per ICAI announcement, next Chartered Accountants Foundation Examination will be held from 24th to 30th June 2021. The examination timings are as under: …
Allahabad High Court stays establishment of GST Appellate Tribunal at Allahabad in view of SLP to be filed by the UOI A Public Interest Litigation (PIL CIVIL No. – 6024 of 2021) was filed in the Allahabad High Court by the Awadh Bar Association, Lucknow opposing the direction …
CBDT Instructions on selection of cases for issue of notice u/s 148 to potential cases’ by 31.03.2021 for the A.Y 2013-14 to A.Y 2017-18 F. No.225/40/2021/ITA-IIGovernment of India Ministry of Finance Department of RevenueCentral Board of Direct Taxes New Delhi, the 4th March, 2021 All Pr. Chief-Commissioners of …
