• Income Tax

Assessment u/s 153A has to be on the basis of seized material. It can’t be arbitrary/without nexus

6 years ago

Assessment u/s 153A has to be made only on basis of seized material. Assessment can not be arbitrary or without…

  • Income Tax

CIT should make detailed enquiry at revision stage if he wants to take different view

6 years ago

CIT should make detailed enquiry at revision stage if he wants to take a different view and give finding how…

  • Income Tax

e-Assessment proceedings can lead to erroneous results without personal hearing

6 years ago

e-Assessment proceedings can lead to erroneous assessment if AO not able to understand transactions and accounts without a personal hearing…

  • Income Tax

Once registration granted u/s 12A entire receipts can not be taxed without allowing expenses

6 years ago

Once registration granted u/s 12A entire receipts can not be taxed as income without allowing any expenses. Disallowances can be…

  • Income Tax

Addition made u/s 143(3) and deleted by ITAT cannot be again made u/s 153A

6 years ago

Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…

  • Empanelment

Andhra Bank Concurrent audit Online Empanelment of CA Firm 2020-21

6 years ago

Andhra Bank Concurrent audit Online Empanelment of CA Firm FY 2020-21. last date for submission of application online is 29.02.2020.…

  • Income Tax

CBDT to felicitate best performing Income Tax Officers/Officials in e-assessments

6 years ago

CBDT to felicitate best performing Income Tax Officers/Officials in e-assessments. Categories and eligibility criteria CBDT, in order to promote and…

  • Income Tax

Functionality for Demand Adjustment u/s 245 by AO . ITBA Instruction

6 years ago

Functionality for Demand Adjustment u/s 245 by AO in ITBA ITBA- Assessment- Demand Adjustment by AO u/s 245 Instruction No.13…

  • Income Tax

CBDT notifies Forms for exercising option for reduced corporate tax rate u/s 158BAA/158BAB

6 years ago

CBDT notifies Forms for exercising option for reduced corporate tax rate u/s 158BAA / 158BAB by domestic companies MINISTRY OF…

  • Companies Act

Companies (Registration offices and Fees) Amendment Rules 2020. Form GNL-2 revised

6 years ago

Companies (Registration offices and Fees) Amendment Rules 2020. Revision of Form GNL-2 for filing documents/applications for which no e-form is…