Special Procedure for filing GST Appeals which could not be filed against order passed on or before 31.03.2023 u/s 73 or 74 within the time period  MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 53/2023– CENTRAL TAX New Delhi, the 2nd November, 2023 …

Non-issuance of the notice u/s 154(3) is a procedural irregularity. ITAT directs AO to issue notice and give opportunity ABCAUS Case Law Citation:ABCAUS 3812 (2023) (10) ITAT Important Case Laws relied upon by parties:Chockalingam & Meyyappan Vs. CIT (1963) 48 ITR 34 In the instant case, the assessee …

Section 5 of the Companies (Amendment) Act, 2020 made effective from 30.10.2023  Section 5 of the Companies (Amendment) Act, 2020 provides in amendment to section 23 related to public offer and placement as under: 5. In section 23 of the principal Act, after sub-section (2) and before the …

LLP to maintain Register of Partners from the date of its incorporation –  Limited Liability Partnership (Third Amendment) Rules, 2023 MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 27th October, 2023 G.S.R. 803(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 79 of the Limited …

Before disallowance of salary u/s 40A(2)(b) Assessing Officer was duty bound to provide an opportunity to the assessee to place on record the requisite evidence. ABCAUS Case Law Citation:ABCAUS 3811 (2023) (10) HC In the instant case, the assessee had challenged the order passed by the ITAT in …

No revision u/s 263 can be done on debatable Issue on applicability of provision of Section 115BBE of the Act to the relevant assessment year – ITAT ABCAUS Case Law Citation:ABCAUS 3810 (2023) (10) (ITAT Important Case Laws relied upon by parties:Balvinder Singh vs. PCITYogesh Kumar vs. PCIT …