ICAI notifies dates for next Information Systems Audit (ISA) Course Assessment Test on 31.07.2021
In pursuance of Regulation 204 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to notify that the next Information Systems Audit (ISA) Course Assessment Test (Old as well as New Syllabus) to be held on 31st July 2021 (Saturday) from 9.00 AM to 1.00 PM (IST)
The ISA test is open to the members of the Institute only.
The ISA course Assessment Test shall be held at 107 cities.
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- Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC
- Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
