Disallowance 40(A)(3) for cash payment deleted when payee was new. When genuiness of payment not doubted there was every possibility that party refused to cheques / Demand draft – ITAT ABCAUS Case Law Citation ABCAUS 2372 (2018) 06 ITAT During the course of the assessment proceedings, the Assessing …
The Companies (Registered Valuers and Valuation) Second Amendment Rules 2018 – MCA Notification MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 13th June, 2018 G.S.R. 559(E).—In exercise of the powers conferred by section 247 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central …
MCA notifies effective date of few sections of Companies (Amendment) Act, 2017 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 13th June, 2018 S.O. 2422(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Companies (Amendment) Act, 2017 (1 of 2018), the Central Government hereby …
Partners Salary and interest not disallowable when assessment u/s 143 is made in the manner laid down u/s 144 by rejecting books of account by invoking the provisions of section 145(3) of the Income Tax Act, 1961 ABCAUS Case Law Citation ABCAUS 2371 (2018) 06 ITAT The assessee …
ICSI advisory on annual filing u/s 92 or 137 of the Companies Act, 2013 before 30th June, 2018 ICSI has issued an advisory to its members on filing of e-forms under section 92 or 137 of the Companies Act, 2013 before 30th June, 2018 Attention the company Secretaries …
The Companies (Management and Administration). Second Amendment Rules, 2018. MCA has amended the Companies (Management and Administration) Rules 2014. The hist of amendment made is as under: Existing Rules Amendment 13. Return of changes in shareholding position of promoters and top ten shareholders.- Every listed company shall file …
