Application of provisions of condonation of delay u/s 460 of Companies Act 2013 to LLP
GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
New Delhi, the 30th Jan, 2020
NOTIFICATION
G.S.R. In exercise of the powers conferred by sub-section (1) of section 67 of the Limited liability Partnership Act, 2008 (6 of 2009], the central Government hereby directs that the provisions of section 460 of the Companies Act, 2013 (18 of 2013) shall apply to a limited liability partnership from the date of publication of this notification in the official Gazette.
F. No. 17/61/2016-CL-V
K V R Murty
Joint Secretary to the Government of India
- Prior period income cannot be considered as income of the current year
- SC condoned delay of 972 days in filing appeal due to restructuring in Department
- No addition on mere valuation report when stamp duty valuation is available
- ITAT deleted penalty for making a wrong claim of deduction u/s 54F/54B
- Value of taxable supply and rates notified Pan Masala / tobacco products



