Author: administrator
Extension of due date for furnishing return of income for audit cases for AY 2022-23 F. No. 225/49/2021/1TA-1Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** Circular No. 20/2022 New Delhi, dated 26th October 2022 Subject: – Extension of …
Extension of due date of filing FORM GSTR 3B for the month of September 2022 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 21/2022 –CENTRAL TAX New Delhi, the 21st October, 2022 G.S.R.786(E).—In exercise of the powers conferred by sub-section (6) of section …
For exemption 10(23C), educational institutions cannot have objects unrelated to education. All objects must relate to imparting education – Supreme Court ABCAUS Case Law CitationABCAUS 3615 (2022) (10) SC Important Case Laws relied upon by parties American Hotel and Lodging Association vs. Central Board of Direct Taxes (2008)10 …
No change in MSMEs classification for three years in case of change in investment in plant & machinery or turnover etc. Ministry of Micro Small and medium Enterprises have issued a notification relaxing the provisions for classification of MSMEs in case of change in terms of investment in …
Disallowance of belated deposit of Employees’ contribution of PF/ESI u/s 43B even if deposited before due date of ITR filing -Supreme Court settles the law ABCAUS Case Law CitationABCAUS 3614 (2023) (10) SC Important Case Laws relied upon by parties Allied Motors (P) Ltd. v Commissioner of Income …
Penalty u/s 271(1)(b) quashed as notice u/s 142(1) issued but no finding was as to if it was served on assessee. ABCAUS Case Law Citation ABCAUS 3613 (2023) (10) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming penalty u/s …
CBDT extends due date for filing of various reports of audit for the Assessment Year 2022-23 to 7th October 2022 CBDT vide circular no. 19/2022 has extended due date for filing of various reports of audit for the Assessment Year 2022-23 to 7th October 2022. …
MCA has extended the due dates for filing DIR-3 KYC and web form DIR-3 KYC Web without fee upto 15.10.2022 As per General Circular No. 09/2022 dated 28th September 2022 the Ministry of Corporate Affairs on considering the representations received, has extended the due dates for filing DIR-3 …
Amendments to Companies (Corporate Social Responsibility Policy) Rules, 2014 MCA has made amendment to Companies (Corporate Social Responsibility Policy) Rules, 2014. The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 have been notified w.e.f. 20th September 2022. It has been provided that a company having any amount in …
CBDT notifies modified return of income to be furnished by a successor entity to a business reorganisation u/s 170A. The return shall be in the Form ITR-A and shall be furnished electronically under digital signature. It has been provided that if the assessment or reassessment proceedings for an …
