Author: administrator

WhatsApp Messages/Calls end to end Encryption-Step-wise procedures

How to enable WhatsApp end-to-end encryption WhatsApp Messenger has introduced the facility of end-to-end encryption when messages are sent using the latest versions 2.12.556. According to WhatsAPP, there are many other messaging apps that only encrypt messages between users and them, but WhatsApp’s end-to-end encryption ensures that only …

Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed

In a recent judgment, Allahabad High Court has held that  right of appeal is a matter of procedure which gets converted into a substantive right as a creature of statute which cannot create a retrospective right. The appeal has to be filed within the limitation prescribed. Case Details: ITA …

ITAT condoned 7 days delay in filing appeal before CIT(A)-Cause of substantial justice deserves to be preferred over technical considerations

“When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred” ITAT quotes Apex Court observation while condoning delay of seven days in filing appeal before CIT(A). Case Details: ITA No. 435,436,437 & 438/JP/2014 Assessment Years : 2006-07 to 2009-10 …

Granting exemption not claimed in return of income-Reservation of Supreme Court in Goetze India Ltd case is applicable to AO not to appellate authority

In a recent judgment, ITAT Jaipur while allowing assessee’s claim of exemption u/s 11 held that the Supreme Court decision in Goetze India Ltd. vs. CIT  that assessee was not entitled to claim exemption which was not made in the return was applicable to AO and not to the appellate authority. Case …

ICAI guidelines-Chartered accountants responding to tenders for exclusive CA practice areas shall be liable for disciplinary action

ICAI has issued the following guidelines whereby any chartered accountant member responding to an exclusive areas of practice (like audit and attestation) shall be liable for disciplinary action. Council Affairs 4th April, 2016 ANNOUNCEMENT – RESPONDING TO TENDERS The matter pertaining to responding to tenders issued by various users of professional …