Final report of Committee on review of penal provisions of Companies Act 2013. To relieve Special Courts from adjudicating routine offences; De-clogging NCLT Committee on review of penal provisions of Company Act 2013 submits final report to Shri Arun Jaitley, makes several recommendations related to corporate compliance and corporate …
Booking of flat is not date of acquisition for claim of capital gain exemption u/s 54F. ITAT upheld denial of exemption as asset was not held for more than 3 years ABCAUS Case Law Citation: ABCAUS 2490 (2018) 08 ITAT Important Case Laws Cited/relied upon by the parties: …
Renovation is part of cost of acquisition for grant of benefit of deduction u/s 54F. Term residential house include all amenities to make it habitable-ITAT ABCAUS Case Law Citation: ABCAUS 2489 (2018) 08 ITAT Important Case Laws Cited/relied upon by the parties: Mrs. Rahana Siraj Vs. CIT (2015) …
The assessee was not prejudiced when AO disallowed only 10% of expenses instead of rejecting the books u/s 145 and pass best judgment assessment order under Section 144- High Court ABCAUS Case Law Citation: ABCAUS 2488 (2018) 08 HC The instant appeal was filed by assessee against the …
Concealment Penalty u/s 271(1)(c) for claiming capital loss as business loss. No Penalty when the assessee disclosed all the material in the computation of his income.- High Court ABCAUS Case Law Citation: ABCAUS 2487 (2018) 08 HC Important Case Laws Cited/relied upon by the parties: CIT Vs. Siddharth …
Criteria for income tax manual selection of returns for Complete Scrutiny during the financial-year 2018-2019- CBDT Guidelines Instruction No. 04/2018 Government of IndiaMinistry of FinanceDepartment of RevenueCentral Hoard of Direct Taxes (ITA-II division) North Block New Delhi the 20th August 2018 To All Pr. Chief-Commissioners of Income-tax/Chief-Commissioner of …