• Companies Act

No company name removal without filing overdue financial statements/annual returns

3 years ago

No company name removal/Strike of without filing overdue financial statements or annual returns   MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi,…

  • Income Tax

Exemption u/s 10(23C(iiiad) allowed as there was no relevant column in ITR

3 years ago

Adjustment denying exemption u/s 10(23C)(iiiad) deleted as there was no column / provision in ITR for showing computation of exemption…

  • GST

Last date extended for Exercise of option by GTA to pay GST under forward charge for FY 2023-24

3 years ago

Last date for the exercise of the option by GTA to pay GST under forward charge has been extended from…

  • Income Tax

Mere affidavits of typo-error by typist/CA not enough as assessee maintained duplicate accounts

3 years ago

Mere affidavits of typographical error by typist & CA in Audit Report not enough when assessee was found to maintain…

  • Prevention of Money Laundering Act 2002

More designated activities notified under PMLA for being regarded reporting entities

3 years ago

More designated activities and exclusions notified under PMLA for being regarded reporting entities. The Ministry of Finance has notifies the…

  • FEMA

Revision of monetary limit for adjudication under FEMA,1999

3 years ago

Revision of monetary limit for adjudication under FEMA,1999 Ministry of Finance has revised the monetary limits for adjudication under FEMA,1999.…

  • Income Tax

Credit for TDS inadvertently not claimed in return of income allowed by ITAT

3 years ago

Credit for TDS inadvertently not claimed in return of income allowed by ITAT holding that assessee should not be deprived…

  • Income Tax

Penalty u/s 271D initiated when assessee alive but order invalid if passed after his death

3 years ago

Penalty u/s 271D initiated when assessee was alive but order invalid if passed in the name of assessee after his…

  • Income Tax

Actual date of salary payment to be considered for disallowance of EPF u/s 36(1)(va) – ITAT

3 years ago

Date of actual payment of salary to be considered for disallowance of EPF u/s 36(1)(va) for delay in deposit within…

  • Excise/Custom

E Certificate of Origin issued by Sri Lanka valid document under India-Sri Lanka FTA

3 years ago

Electronic certificate of origin or e-CoO, issued by the Issuing Authority of Sri Lanka, is a valid document for the…