ITAT Amritsar, in a recent judgment, has held that no conclusion of cessation of creditor’s liability u/s 41(1) can be drawn for an entry outstanding in books over the years and not been challenged in the initial year of such entry. Case Law Details: M/s. Modern Distributors vs. Income Tax Officer …
Revised Scheme of Education and Training for Chartered Accountancy Course Chartered Accountants (Amendment) Regulations, 2016 Revised Scheme -Route I – Foundation Course # Under the Foundation Course Route,the following steps are required: Register with Board of Stud.es (BoS) after appearing in Class Xll examination till June 30/Dec 31 …
After New FVU version 2.146 and version 5.00, NSDL has also issued Return Preparation Utility (RPU) Version 1.5 for Regular & Correction quarterly e-TDS/TCS statements from FY 2007-08 Key Features – Return Preparation Utility (RPU) version 1.5 Remark ‘B’ is made applicable for Section code 192A (Payment of …
General Circular No 03 /2016 F. No.01/34/2013 CL-V Government of India Ministry of Corporate Affairs 5th Floor, A Wing, Shastri Bhawan, Dr. Rajendra Prasad Road, New Delhi – 110001 Dated the 12th April, 2016 All Regional Directors, All Registrar of Companies, All stakeholders. Subject: Relaxation of additional fees …
Download TDS e-Validation Utility (FVU) version 2.146 (to validate statement(s) pertaining to FY 2007-08 to 2009-10) and FVU version 5.0 (to validate statement(s) pertaining to FY 2010-11 onwards) Key Features – File Validation Utility (FVU) version 2.146 Incorporation of TAN and TAN name in the Challan Status Inquiry …
Writing “Yes, I am Satisfied” establishes non recording of proper satisfaction/approval before issue of notice u/s 148 No sooner than a week after, holding that merely writing “yes” or “approved” and affixing signature by CIT) was not the required satisfaction (ITA No. 5311/Del/2013 dated 07/04/2016), ITAT delhi Bench …
