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Advisory on issuance of Notices/Orders without digital signatures by GST authorities. Notices/Orders uploaded to GSTN Portal not require Digital signatures of the officer on pdf formats GSTN has issued an advisory on the issue of Notices/Orders without digital signatures by GST authorities which creates doubt regarding the validity of …
Provisions of Advocates (Amendment) Act, 2023 related to tout to come into force from 30.09.2024 Regulations of tout under Advocates (Amendment) Act, 2023 becomes effective from 30.09.2024 The Ministry of Law and Justice has issued Notification S.O. 4246(E) dated 27.09.2024 to make the provisions of the Advocates (Amendment) …
MCA appoints four Judicial Members and Technical Members appointed in National Company Law Appellate Tribunal MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 25th September, 2024 S.O. 4196(E).—In exercise of the powers conferred by section 410 of the Companies Act, 2013 (18 of 2013) read with sub-section (2) of …
In best judgment assessment case, it could not be alleged that AO did not make proper enquiries In a recent judgment, the ITAT Chennai has held that when assessment was framed on best judgment basis wherein the income is assessed to the best judgment of AO without considering …
CBDT increase monetary limits of tax effect for filing appeals by the Income Tax Department CBDT has further enhanced the monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts and Special Leave Petition (SLP)/appeals before Supreme Court. Earlier CBDT vide …
AO can’t review own decision by rectification u/s 154 to disallow late deposit of PF In a recent judgment, the ITAT Delhi has held that when Assessing Officer consciously allowed deduction of late deposit of PF, subsequently, by relying on the judgment of the Hon’ble Supreme Court he …
Excel Old vs New Tax Regime Calculator to compare Tax under old and new Personal Tax Regime u/s 115BAC for AY 2025-26. Old vs new tax regime calculator in excel. Release of excel tax calculator for New Tax Regime for AY 2025-26. This Excel Calculator utility has been …
Stamp duty held payable on agreement to sell executed prior to sale deed – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that stamp duty was payable on agreement to sell executed prior to sale deed as agreement to sell as it was principal document …
MCA extends deadline for filing Form CSR-2 for FY 2023-2024 to 31st December, 2024 Form CSR-2 to be filed separately for financial year 2023-2024, on or before 31st December, 2024 after filing Form No. AOC-4. The Companies (Accounts) Amendment Rules, 2024 Rule 12 of the Companies (Accounts) Rules, …
High Court not to interfere with dismissal of appeal being barred by limitation In a recent judgment, Hon’ble Allahabad High Court has declined to interfere with dismissal of appeal against cancellation of GST registration being barred by limitation. ABCAUS Case Law Citation:4259 (2024) (09) abcaus.in HC In the …