Forfeiture of gratuity is not automatic on dismissal from service; it is subject to sub-Sections (5) and (6) of Section…
Compensation paid to retiring partner consequent to family settlement-Deduction allowed as capital of firm was kept intact and business was…
Interest for late payment of service tax not penal in nature but only compensatory. ITAT deletes disallowance made under section…
Professional Misconduct-diligence required by Practising Company Secretary is not merely restricted to verification of the documents but extends to the…
Prosecution cases launched for violation of SEBI Act and Regulations. SEBI has made available a list of where prosecution has…
Deliberate non production of books of account held as concealment of income. Books maintained in computer even if lost can…
Tahbazari is not covered under TCS provisions u/s 206C(1C). Toll plaza does not include Tahbazari as there is no toll…
Agricultural land-revenue records can not be rejected without any basis or material evidence holding it to be an mechanical entry…
Online IEC applications-Effective from 9.8.2018 requirement of PAN & DSC removed. As per amended Policy and Procedure only 2 documents…
AEO-T1 application processing simplification and rationalization. All new applications are to be mandatorily filed in form of new annexures 1 &…