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Where goods intercepted in transit not accompanied by e-way bill but also description of goods declared was different and taxable at higher rate, there was an intention to evade tax. In a recent judgment the Hon’ble Allahabad High Court has held that where the goods intercepted in transit …
Excel Auto Form 15G for AY 2025-26 and 2026-27 with database as revised and simplified Form 15G is a declaration under sub section (1) and (1A) of section 197A of the Income Tax Act, 1961 which can be given by an individual or a person (other than company …
Download Excel Auto Income Tax Form 15H for Senior Citizens and 15G with Database for AY 2025-26 & 2026-27. Revised as per Notification 76/2015 Form 15H is a declaration under sub section (1C) of section 197A of the Income Tax Act, 1961 which can be given by a …
DIN is not required in Satisfaction note which is a procedural aspect for issuing notice u/s 148 of the Act which already contains the DIN number and date. In a recent judgment the Hon’ble Supreme Court has dismissed the Special Leave Petition (SLP) against the decision of the …
Non-executive & independent directors not liable u/s 138 read with Section 141 the Negotiable Instruments Act, 1881 Act – Supreme Court In a recent judgment the Hon’ble Supreme Court reiterated that non-executive and independent director(s) cannot be held liable under Section 138 read with Section 141 of the …
CPC Intimation u/s 143(1)(a) making adjustment without indicating reasons for the rejection of the response of the assessee – ITAT remands case for verification In a recent judgment, ITAT Delhi set aside the order of CIT(A) where CPC Intimation u/s 143(1)(a) made adjustment without indicating whether any response …
Headquarters of Controller General of Patents, Designs, and Trade Marks (CGPDTM) has been shifted to New Delhi. Ministry of Commerce and Industry had issued notification in supersession of the notification dated 25th November 1959, notifying the relocation of the headquarters of the Controller General of Patents, Designs, and …
Directors/Promoters can can opt for Biometric Authentication for Registration at any GST Suvidha Kendra at their Home State – GSTN Advisory A new GST registration applicants who opts for Aadhaar authentication is required to undergo the process either through OTP verification or Biometric Authentication at a designated GST …
During appellate proceedings against order u/s 263, validity of original assessment order can be examined In a recent judgment, ITAT Delhi held that during the course of appellate proceedings against the order passed u/s 263 of the Act, the validity of the assessment order from which such proceedings …
Cross-objection would not be maintainable in an income tax appeal to High Court under Section 260A In a recent judgment, Delhi High Court has held that cross-objection would not be maintainable in an income tax appeal to High Court under Section 260A of Income Tax Act, 1961. ABCAUS …
