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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 …
Archival of GST Returns data on GST portal – Archived GST Returns data on GST portal will not be available to view beyond 7 years Section 39 (11) of the CGST Act, 2017 , implemented w.e.f 01-10-2023 vide Notification No. 28/2023 – Central Tax dated 31th July, 2023, …
ICAI announces rescheduled dates for November 2024 Examination due to Diwali Festival ICAI announces rescheduled dates for November 2024 Exams. In view of Diwali (Deepavali) Festival across India, Chartered Accountants Final Examination, November 2024 has been rescheduled and the said examination shall now be held as per details …
SEBI issues Master Circular on Surveillance of Securities Market MASTER CIRCULAR SEBI/HO/ISD/ISD-PoD-2/P/CIR/2024/126 September 23, 2024 To1. All Recognized Stock Exchanges2. All Depositories3. All Listed Companies4. All Market Intermediaries (MIs) registered with SEBI under Section 12 of the SEBI Act, 19925. Fiduciaries as per Securities and Exchange Board of …
Frequently Asked Questions (FAQs) on GSTN Invoice Management System (IMS) The GST Common Portal has introduced Invoice Management System (IMS), revolutionizing the way recipient taxpayers interact with invoices. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as …
Addition u/s 68 on the premise that cash was deposited 16 days after receipt quashed by ITAT In a recent judgment, the ITAT Delhi has quashed the addition u/s 68 for cash deposited in bank adopting an unreasonable approach that cash was deposited 16 days after the receipt …
