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Addition for cash deposit remanded as bank account was opened by someone else by forging PAN Card and signature of assessee. ABCAUS Case Law CitationABCAUS 3469 (2021) (03) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the addition made …
Online module for Adjudication, Appeal, Review proceedings under Foreign Trade Regulations implemented with effect from 27th February 2021. File No. 18/ 29/2020-21/ ECA.IGovernment of IndiaMinistry of Commerce and IndustryDepartment of CommerceDirectorate General of Foreign TradeUdyog Bhawan, New Delhi Trade Notice No. 44/2015-2020-DGFT Dated: 1st March 2021. ToMembers of …
Review of norms of investment in debt instruments with special features & valuation of perpetual bonds SECURITIES & EXCHANGE BOARD OF INDIA CIRCULAR SEBI/HO/IMD/DF4/CIR/P/2021/032 March 10, 2021 All Mutual Funds (MFs)/Asset Management Companies (AMCs)/Trustee Companies/ Boards of Trustees of Mutual Funds/Association of Mutual Funds in India (AMFI) Sir …
Rollout of Legal Entity Template by SEBI. KYC record of LE accounts opened after 31.03.2021 to be uploaded to Central KYC Records Registry SECURITIES & EXCHANGE BOARD OF INDIA CIRCULAR SEBI/HO/MIRSD/DOP/CIR/P/2021/31 March 10, 2021 To,All Recognized Stock Exchanges All Recognized Depositories Stock Brokers through Recognized Stock Exchanges Depository …
M/s Bennett University, Greater Noida, Uttar Pradesh PAN: AAAJB1388A notified u/s 35 as Scientific Research Association MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 12/2021 New Delhi, the 9th March, 2021 S.O. 1069(E).—In exercise of the powers conferred by clauses (ii) and (iii) of sub-section …
No TDS u/s 194IA on advance security deposit under JDA as there was no transfer as conditions of Section 2(47)(v) of the Act was not complied ABCAUS Case Law CitationABCAUS 3468 (2021) (03) ITAT Important case law relied referred:Keshub Mahindra v. CGT 70 ITR 1CGT v Smt C …
Turnover limit for GST e-invoicing further reduced to Rs. 50 Crores w.e.f. 1st day of April, 2021 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 05/2021–Central Tax New Delhi, the 8th March, 2021 G.S.R. 160(E).—In exercise of the powers conferred by …
Extension of limitation period due to covid-19 ended by Supreme Court. Period from 15.03.2020 till 14.03.2021 to be excluded. ABCAUS Case Law CitationABCAUS 3467 (2021) (03) SC Due to COVID-19 pandemic, the Hon’ble Supreme Court had taken suo motu cognizance of the difficulties faced by the litigants in …
Relays manufactured for use only as Railway signaling was classifiable under heading 8536 following equipment predominant use or sole/principal use test – SC ABCAUS Case Law CitationABCAUS 3466 (2021) (03) SC Important case law relied referred:Central Excise vs. Simplex Mills Co. Ltd (2005) 3 SCC 51A. Nagaraju Bros …
Mutual Funds to cast votes compulsorily for certain resolutions-SEBI Guidelines Securities and Exchange Board of India CIRCULAR SEBI/HO/IMD/DF4/CIR/P/2021/29 March 05, 2021 All Mutual Funds (MFs)/Asset Management Companies (AMCs)/Trustee Companies/ Board of Trustees of Mutual Funds/Association of Mutual Funds in India (AMFI) Sir/ Madam, Sub: Guidelines for votes cast …
