Application u/s 32 of FCRA 2010 for revision of an order to be made in electronic form only
Submission of application for revision of orders under section 32 of of the Foreign Contribution (Regulation) Act 2010 read with Rule 20 of FCRA Rules 2011
FCRA has mandated that w.e.f 1st September 2022 an application under section 32 of the Foreign Contribution (Regulation) Act 2010 (FCRA) for revision of an order passed by the Competent Authority shall be made in electronic form only through the website https;//fcraonline.nic.in
This order has been issued in exercise of the power under Rule 20 the Foreign Contribution (Regulation) Rules 2011.
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- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A
