• Income Tax

Addition of capital account opening balance because no earlier return filed, deleted by ITAT

2 years ago

Addition made towards opening balance of capital account merely because no return was filed earlier deleted by ITAT ABCAUS Case…

  • Income Tax

Land introduced as capital in partnership firm rightly taxed as capital gain u/s 45(3) – ITAT

2 years ago

Land introduced as capital in partnership firm rightly taxed as capital gain u/s 45(3), no benefit can be given for…

  • Income Tax

Addition for bogus capital gain deleted as transaction took place before SEBI order

2 years ago

Addition for bogus capital gain in penny stock company deleted as shares were purchased and sold before order of SEBI…

  • ICAI

CAG to consider Branch Offices of CA firms based on percent/number of partners stationed there

2 years ago

CAG to consider Branch Offices of CA firms based on percent/number of partners stationed there for the purpose of empanelment…

  • VAT

Disallowance of ITC under UP VAT Act 2008 not same as in Karnataka VAT – Supreme Court

2 years ago

Disallowance of ITC under UP VAT Act 2008 not same as in Karnataka VAT Act with respect to by-product/exempt goods…

  • Finance Ministry

National Savings Recurring Deposit (3rd Amendment) Scheme 2023

2 years ago

National Savings Recurring Deposit (3rd Amendment) Scheme 2023 MINISTRY OF FINANCE(Department of Economic Affairs) NOTIFICATION New Delhi, the 3rd November,…

  • GST

Special Procedure for GST Appeals could not be filed against order passed up to 31.03.2023

2 years ago

Special Procedure for filing GST Appeals which could not be filed against order passed on or before 31.03.2023 u/s 73…

  • Income Tax

Non-issuance of the notice u/s 154(3) is a procedural irregularity – ITAT

2 years ago

Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS…

  • Companies Act

Section 5 of the Companies (Amendment) Act, 2020 made effective from 30.10.2023 

2 years ago

Section 5 of the Companies (Amendment) Act, 2020 made effective from 30.10.2023  Section 5 of the Companies (Amendment) Act, 2020…

  • Companies Act

LLP to maintain Register of Partners from the date of incorporation – Notification

2 years ago

LLP to maintain Register of Partners from the date of its incorporation -  Limited Liability Partnership (Third Amendment) Rules, 2023…