Day: October 31, 2023

Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS Case Law Citation:ABCAUS 3812 (2023) (10) ITAT Important Case Laws relied upon by parties:Chockalingam & Meyyappan Vs. CIT (1963) 48 ITR 34 In the instant case, the assessee …

Section 5 of the Companies (Amendment) Act, 2020 made effective from 30.10.2023  Section 5 of the Companies (Amendment) Act, 2020 provides in amendment to section 23 related to public offer and placement as under: 5. In section 23 of the principal Act, after sub-section (2) and before the …

LLP to maintain Register of Partners from the date of its incorporation –  Limited Liability Partnership (Third Amendment) Rules, 2023 MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 27th October, 2023 G.S.R. 803(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 79 of the Limited …