Download Copy of Finance Act 2021 and Budget Speech of Finance Minister
Union Budget 2021 was presented by the Finance Minister on1st February 2021 and the Finance Bill 2021 received the assent of the President on 28.03.2021
Download Copy of Budget Speech
Download Copy of Finance Act 2021 (13 of 2021)
- Prima facie satisfaction u/s 148 can not be a non-existing or incorrect information
- Mutual Funds to value physical Gold and Silver by using the polled spot prices
- SC allows simultaneous CIRP proceedings against principal debtor & corporate guarantor
- Merely because sales were declared for only one month, same cannot be treated as bogus
- ITAT deleted addition as method of accounting had been accepted in earlier years
