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Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No.. 02/2024 – CENTRAL …
Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2024 – CENTRAL TAX New Delhi, the 5th …
Capital gain exemption u/s 54 allowed for investment made in the name of spouse. Purposive construction is to be preferred as against the literal construction In a recent judgment, the ITAT following the guidance provided by various High Courts and Coordinate Benches, allowed capital gain exemption u/s 54 …
Diamond jewellery is always studded with gold and loose diamonds were found during search operation, ITAT deleted addition u/s 69A ABCAUS Case Law Citation:ABCAUS 3832 (2024) (01) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the order of the …
GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint Commissioner next day – High Court ABCAUS Case Law Citation:ABCAUS 3831 (2024) (01) HC In the instant case, the Petitioner dealer had moved the writ petition under Article …
RBI revised guidelines / instruction on inoperative Accounts /Unclaimed Deposits in Banks RBI in order to assist the account holders and with a view to consolidating and rationalising the extant instructions on inoperative accounts, carried out a review. Based on the review, a comprehensive guidelines has been issued …
CIT has no power to grant extension to submit Special Tax Audit Report u/s 142(2A), it is vested with Assessing Officer (AO) – High Court ABCAUS Case Law Citation:ABCAUS 3830 (2024) (01) HC Important Case Laws relied upon by parties:Yum Restaurant v CIT, (2005) SCCOnline Del 555State …
CBDT issue guidelines / FAQs on TDS under section 194O on payments by e-commerce operators to e-commerce participants Section 194-O mandates that an e-commerce operator (ECO) shall deduct income-tax at the rate of one per cent of the gross amount of sale of goods or provision of service …
Extension of dates for issuing demand order u/s 73(10) of CGST Act 2017 for FY 2018-19 & 2019-20 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 56/2023- Central Tax New Delhi, dated the 28th December, 2023 …
During tenure as SCA/SA, an audit firm may be appointed as concurrent auditor of the same bank. Clarification regarding Guidelines issued by RBI for Appointment of Statutory Central Auditors (SCAs)/Statutory Auditors (SAs) of Commercial Banks (Excluding RRBs), UCBs and NBFCs (including HFCs) The RBI has issued a Circular …
