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MCA notifies revised fee for filing Form No. DIR-3 KYC Web w.e.f. 22/04/2026 The MCA has notified the Companies (Registration Offices and Fees) Amendment Rules, 2026 to amend the Companies (Registration Offices and Fees) Rules, 2014. The revised fee for filing Form No. DIR-3 KYC Web under Rule …
Deficiency in valuation or court fee does not, by itself, render the suit non-maintainable at the threshold – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that the deficiency in valuation or court fee does not, by itself, render the suit non-maintainable at the threshold. …
Issuance of single consolidated show-cause notice u/s 73/74 of Central Goods and Services Tax Act, 2017 for multiple financial years – Issue referred to larger bench of High Court In a recent judgment, a Division Bench of High Court referred to Larger Bench the issue of the issuance …
Due date for furnishing Form GSTR-3B return for the month of March, 2026 extended till the twenty-first day of April, 2026 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2026 – Central Tax New Delhi, the 21st April, 2026 G.S.R. 302(E).— In exercise …
Exemption u/s 10(23C)(iiiad) allowed despite return erroneously mentioning receipts under wrong head i.e. income from other source. In a recent judgment ITAT Amritsar has allowed exemption u/s 10(23C) (iiiad) without revised return ignoring the inadvertent error in filling up the return mentioning receipts under wrong head “income from …
Objection of CIT(E) for loans taken without prior permission from Charity Commission was no reason for denial of registration u/s 12A – ITAT In a recent judgment, ITAT Nagpur has held that objection of CIT(E) with regard to loans taken without prior permission from Charity Commission was no …
There is no prohibition to entertain a complaint at the instance of spouse of a CA for the reason that it relates to a family dispute – High Court In a recent judgment, Hon’ble High Court has held under ICAI Regulations that there is no prohibition to entertain …
PCIT cannot invoke the revisionary jurisdiction u/s 263 of the Income Tax Act upon a proposal from the Assessing Officer – ITAT In a recent judgment, ITAT Kolkata has held that PCIT cannot invoke the revisionary jurisdiction u/s 263 of the Income Tax Act, 1961 upon a proposal …
If AO intends to disturb income returned by assessee, it is mandatory on his part to issue notice under section 143(2) of the Income Tax Act – ITAT In a recent judgment, ITAT Lucknow has held that if the Assessing Officer intends to disturb the income returned by …
Source of cash deposit being sales proceeds of household items upon sale of flat was held plausible and addition u/s 69A deleted by ITAT In a recent judgment, ITAT Chennai has held that source of cash deposit being sales proceeds of household items upon sale of flat was …
