administrator, Author at Abcaus

Additional depreciation u/s 32(1)(ii) on capital work in progress converted into plant and machinery erected, commissioned during the year allowable – ITAT

administrator July 18, 2016 Income Tax, ITAT, Judgments

Additional depreciation u/s 32(1)(ii) on Capital Work in Progress converted into plant and machinery during the year is allowable – ITAT ABCAUS Case Law Citation: 976 2016 (07) ITAT Assessment Year: 2006-07 Date/Month of Judgment/Order: July 2016 Important Judgments Cited: JCIT vs. Lotus Energy (India) Ltd. 68 taxmann.com …

Forming opinion on the basis of information received by Investigation wing not satisfaction of the AO to reopen the case u/s 147 – ITAT

administrator July 18, 2016 Income Tax, ITAT, Judgments

Forming opinion on the basis of information received by Investigation wing does not amount to satisfaction of the AO to reopen the case u/s 147 – ITAT ABCAUS Case Law Citation: 975 2016 (07) ITAT Assessment Year: 2004-05 Date/Month of Judgment: July 2016 Important Case Laws/Judgments Cited: Pr. …

MCA Portal DSC Registration Problem because name in PAN card is not as per the ICAI records

administrator July 17, 2016 ICAI

Dear Member, Greetings from ICAI In case you are unable to register your DSC on MCA portal because your name in the PAN card is not as per the ICAI records, you may send fill up the form in the given link :- http://online.icai.org/app_forms/panupdate/index.html And kindly attach a …

Document pertaining to earlier year also constitutes record for rectification us 154 and if over-looked it amounts to a mistake apparent on record- ITAT

administrator July 16, 2016 Income Tax, ITAT, Judgments

Document pertaining to earlier year also constitutes record and if the same is over-looked, it amounts to a mistake apparent on record u/s 154 – ITAT ABCAUS Case Law Citation: 974 2016 (07) ITAT Assessment Year: 2009-10 Date/Month of Judgment: July 2016 Important Judgments cited: Sunil Sahni vs. …

Compulsory UAN on claim forms Relaxation by EPFO if the date of leaving/exit of the member is before 01-01-2014 or in exceptional cases

administrator July 15, 2016 EPFO

Employees’ Provident Fund Organisation (Ministry of Labour & Employment, Govt. Of India) Head Quarters Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi — 110066 No.Coord./40(24)2010/DPG Review Meeting/10215 …

Advanced WIPO Summer School on Intellectual Property and Transfer of Technology Cape Town, South Africa, 05 to 15 December, 2016

administrator July 15, 2016 Trade Mark

Advanced WIPO Summer School on Intellectual Property and Transfer of Technology Cape Town, South Africa, 05 to 15 December, 2016 The Summer School on Intellectual Property and Technology Transfer A two-week Summer School on Intellectual Property (IP) and Technology Transfer (TT) is offered jointly by the World Intellectual …

Unrecoverable out of pocket expenses allowable u/s 37(1) as business loss

administrator July 15, 2016 Income Tax, ITAT

Unrecoverable out of pocket expenses allowable u/s 37(1) as business loss though not admissible as bad debts written off u/s s 36(1)(vii) – ITAT ABCAUS Case Law Citation:973 2016 (07) ITATAssessment Year: 2010-11Date/Month of Judgment: July 2016 Brief Facts of the Case:The assessee firm was engaged in rendering legal services including …

Companies cost records and audit Amendment Rules 2016. Consent and Certificate from cost auditor required. MCA Notification

administrator July 15, 2016 Companies Act

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 14th July,2016 G.S.R…………….. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section 148 of the Companies Act, 2013 (18 of 2013} (hereinafter referred as the Act), the Central Government …

Change in Name of Proprietorship Firm of Company Secretaries-Guidelines by ICSI. Changed firm to mention formerly known as (old name) for one year

administrator July 15, 2016 ICSI

Guidelines for Change in Name of Proprietorship Concern/Firm of Company Secretary(ies) In case an existing proprietary concern/firm of Company Secretary (ies) desires to change its name, the following conditions shall be fulfilled: (a) An application for change in name of the firm (preferably mentioning its Unique Code Number) …

Company Secretary authorised to certify company documents for grant of Unified License (Virtual Network Operators) by DoT