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SEBI advisosy on addition of new entry To UN Security Council Sanctions List Implementation of Section 51A of UAPA, 1967 – Addition of one new entry to 1533 DRC Sanctions List Clause 2.8 of the SEBI Master Circular Guidelines on Anti – Money Laundering (AML) Standards and …
Transportation of goods to and from India through a foreign Territory The transportation of goods from one part of India to another through a foreign territory was hitherto covered by the Transportation of Goods (Through Foreign Territory) Regulations, 1965. Such movements were however uncommon and the regulations were …
MCA notifies SPICe Plus INC-32 application for reservation of company name, and change of name by using web service RUN (Reserve Unique Name) MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 18th February, 2020 G.S.R 128(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section …
Complainant using ICSI to recover alleged dues only a serious matter and need to be looked into when he settled the dispute without informing Institute ABCAUS Case Law Citation:ABCAUS 3266 (2020) (02) AA In the instant case, the Appellant was a practicing company secretary who had preferred an …
ICAI signs MoU with IIM Jammu. IIM to offer executive training programs exclusively for the Chartered Accountants ICAI Press Release ICAI signs MoU with IIM Jammu The Institute of Chartered Accountants of India (ICAI) signed a Memorandum of Understanding (MoU) with Indian Institute of Management (IIM) Jammu …
Assessment u/s 153A has to be made only on basis of seized material. Assessment can not be arbitrary or without any relevance or nexus with seized material ABCAUS Case Law Citation:ABCAUS 3265 (2020) (02) ITAT Important case law relied upon by the parties:Kabul Chawla, 380 ITR 573.Chintels India …
CIT should make detailed enquiry at revision stage if he wants to take a different view and give finding how assessment order is erroneous and prejudicial to the interests of Revenue ABCAUS Case Law Citation:ABCAUS 3264 (2020) (02) ITAT Important case law relied upon by the parties:Malabar Industrial …
e-Assessment proceedings can lead to erroneous assessment if AO not able to understand transactions and accounts without a personal hearing ABCAUS Case Law Citation:ABCAUS 3263 (2020) (02) HC Important case law relied upon by the parties:Smt. Shrilekha Banerjee Vs. CIT 1964 AIR SC 697 In the instant case, …
Once registration granted u/s 12A entire receipts can not be taxed as income without allowing any expenses. Disallowances can be made only on violation of conditions. In a recent judgment, ITAT Delhi has held that Once registration granted u/s 12A entire receipts can not be taxed as income …
Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s 153A ABCAUS Case Law Citation:ABCAUS 3261 (2020) (02) ITAT In the instant case, appeal had been filed by the Assessee against the impugned order passed by Commissioner of …
