Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961…
Delay in filing of Tax Audit Report due to computer data crash- Penalty u/s 271B quashed ABCAUS Case Law Citation:ABCAUS…
Onus was not on Revenue to demonstrate that the assessee paid commission, but on the assessee to demonstrate that he…
Loan obtained preceded by cash deposit of exact amount in lenders account held to be cash credit u/s 68 as…
Introduction of Negative Values in Table 4 of GSTR-3B - GSTN Advisory The Government vide Notification No. 14/2022 – Central…
Filing of certain forms in physical mode during migration of MCA Portal from V2 Version to V3 MCA has issued…
Extension of Time for filing of 45 company e-Forms, PAS-03 and SPICE + Part A in MCA 21 Version 3.0…
CBDT amends rules and Form No. 10B of audit report of charitable trust/Institution. Income-tax Amendment (3rd Amendment) Rules, 2023 Under…
ICSI sets up three Helplines for resolution of issues on MCA21-V3 Portal The Institute of Company Secretaries of India (ICSI)…
Adhoc disallowance of estimated expenses was justified in the absence of substantiation of expenses by assessee ABCAUS Case Law Citation:ABCAUS…