DIN is not required in Satisfaction note which is a procedural aspect for issuing notice u/s 148 of the Act which already contains the DIN number and date.  In a recent judgment the Hon’ble Supreme Court has dismissed the Special Leave Petition (SLP) against the decision of the …

Non-executive & independent directors not liable u/s 138 read with Section 141 the Negotiable Instruments Act, 1881 Act – Supreme Court In a recent judgment the Hon’ble Supreme Court reiterated that non-executive and independent director(s) cannot be held liable under Section 138 read with Section 141 of the …

CPC Intimation u/s 143(1)(a) making adjustment without indicating reasons for the rejection of the response of the assessee – ITAT remands case for verification In a recent judgment, ITAT Delhi set aside the order of CIT(A) where CPC Intimation u/s 143(1)(a) made adjustment without indicating whether any response …

Headquarters of Controller General of Patents, Designs, and Trade Marks (CGPDTM) has been shifted to New Delhi. Ministry of Commerce and Industry had issued notification in supersession of the notification dated 25th November 1959, notifying the relocation of the headquarters of the Controller General of Patents, Designs, and …

Directors/Promoters can can opt for Biometric Authentication for Registration at any GST Suvidha Kendra at their Home State – GSTN Advisory A new GST registration applicants who opts for Aadhaar authentication is required to undergo the process either through OTP verification or Biometric Authentication at a designated GST …

During appellate proceedings against order u/s 263, validity of original assessment order can be examined  In a recent judgment, ITAT Delhi held that during the course of appellate proceedings against the order passed u/s 263 of the Act, the validity of the assessment order from which such proceedings …