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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 …
Adjustment of refund against outstanding demand without considering objections and without providing opportunity of hearing, violative of principles of natural justice. In a recent judgment, Bombay High Court has held that adjustment of refund against the outstanding demand without considering objections and without providing assessee opportunity of hearing …
Revised rules for Proof of Date of Birth to be attached for applying Passport Ministry of External Affairs has notified the Passports (Amendment) Rules, 2025 to provide revised rules for proof of Date of Birth for applying Passport. The revised passport rules regarding proof of date of birth …
Mere producing purchase and sales vouchers along with books did not mean that the Assessing Officer was not required to make inquiry into cash deposits. In a recent judgment, ITAT Lucknow has upheld the revisionary order u/s 263 on the ground that mere fact that purchase and sales …
Mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions of Section 74 of the Act – High Court In a recent judgment, Hon’ble Allahabad High Court has held that mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions …
