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…
IBC has overriding affect on all the acts including Income Tax Act as specifically provided u/s 178(6) ABCAUS Case Law…
Key Highlights of Recommendations of 49th GST Council Meeting held on 18.02.2023 The 49th GST Council meeting was held in…
Income Tax Prosecution- Accused has no right to inspect judicial file till he is summoned by the Trial Court ABCAUS…