Author: administrator
Request for Expression of Interest (EOIs) For Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of GST registered persons under Section 66 of the Central Goods & Services Tax Act, 2017 Commissioner, CGST & C. Ex., Jammu, Central Board of Indirect Taxes and Customs, …
ICAI invites EOI for empanelment of reviewers/subject experts for its CA courses for development / review of Study Material ICAI has invited Expression of Interest for empanelment of reviewers /subject experts at the Foundation, Intermediate and Final levels of the CA course for development / review of Study …
CBDT gives more relief in TDS Defaults due to PAN AADHAAR non linkage cases Partial Modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per Rule 114AAA of the Income-tax Rules, 1962 Central Board of Direct Taxes vide Circular No. 03 …
Filing of Form 10-IC prior to filing of return is not mandatory and in case of genuine hardship delay may be condoned – Allahabad High Court In a recent judgment, Allahabad High Court has held that filing of Form 10-IC prior to filing of return is not mandatory …
Joining lands and entering development agreement amounted to business as owners who were brother were also directors in the builder company In a recent judgment, ITAT Jodhpur has held that activity of joining the lands and constructing houses thereon amounted to adventure in the nature of trade as …
The deductor not required to act as an investigator or auditor to conduct any factual verification of the transporter’s declarations under section 194C(6) In a recent judgment, ITAT Chandigarh has held that provisions of section 194C(6) did not require the deductor to examine balance sheets, registration certificates, …
ICSI advisory on Form MGT-7 Certification under MCA V3 Portal Institute of Company Secretaries of India (ICSI) has issued an advisory on Form MGT-7 certification under MCA V3 portal. July 18, 2025 ADVISORY W.R.T. FORM MGT-7 CERTIFICATION UNDER MCA V3 PORTAL Dear Professional Colleague, The Ministry of Corporate …
Income tax proceedings relating to the period prior to the approval of the resolution plan infructuous – Supreme Court dismissed Special Leave Petition (SLP) of Revenue Income tax proceedings relating to the period prior to the approval of the resolution plan infructuous as upon completion of the CIRP, …
Capital gain under JDA chargeable during the previous year, in which the certificate of completion for the whole or part of the project is issued by the competent authority. Capital gain under a Joint Development Agreement shall be chargeable to income-tax as income of the previous year, in …
Non furnishing of reasons recorded for reopening of assessment despite assessee asking the same, the reassessment order bad in law. In a recent judgment, ITAT Delhi held that where reasons recorded were not furnished for reopening of assessment even when assessee sought for the same, the reassessment order …