It was also clarified that the Government has no proposal to review the state of implementation of the provisions of the existing Act related to Corporate Social Responsibility. Whenever violation of Corporate Social Responsibility (CSR) provisions is found, action under section 134 (8) of the Companies Act, 2013 (the ‘Act’) is initiated.
Only days on which actual services rendered by company to be considered in computing threshold for constitution of permanent establishment…
Depreciation on goodwill in the hands of amalgamated company upheld as Assessing Officer had taken a plausible view in line…
The ICAI has announced that provisions of the Income-tax Act, 2025 shall be applicable to CA exams conducted from 1st…
Addition u/s 68 deleted as there was no cash trail, rotation of funds, or incriminating evidences, no enquiry conducted into…
In case of re-allotment of flat by builder, stamp duty valuation would be with reference to date of booking of…
When information contained in loose papers not corroborated with assessee, there is absolutely no room for presumption that it belongs…