CBDT notifies California Public Employees Retirement System Pension Fund PAN: AAATC6038J u/s 10(23FE) for exemption from investment related income CBDT notified the California Public Employees Retirement System Pension Fund PAN: AAATC6038J under section 10(23FE) of the Income Tax Act 1961 in respect of the eligible investment made by …
Trial Court to carry out an enquiry u/s 202 CrPC before issuing summons to non jurisdictional assessee in Income Tax Proceedings. ABCAUS Case Law CitationABCAUS 3648 (2023) (01) AC Important Case Laws relied upon:Vijay Dhanuka and Ors vs Najima Mamtaj and Ors,Confident Projects (India) Pvt. Ltd and Ors …
If creditors are found to be bogus, entire purchases to be disallowed and not only balance outstanding – ITAT ABCAUS Case Law CitationABCAUS 3647 (2023) (01) ITAT Important Case Laws relied upon:Ipsita Naik vs. ITO In the instant case, both the assessee and the Revenue had challenged the …
Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns Recently, a functionality of “Automated Drop Proceedings” of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is available for the taxpayers who have filed their pending …
No Objection Certificate (NoC) of secured creditor & charge holder required for conversion into company u/s 366 of Part I of Chapter XXI of the Companies Act 2013 Part I of Chapter XXI of the Companies Act 2013 (the Act) deals with Companies authorised to register under the …
MCA amends Form AOC-5 of notice of address where books of account maintained. Inside office photo showing at least one director/KMP required Form AOC-5 of notice of address at which books of account are to be maintained has been revised by MCA by notifying the Companies (Accounts) Amendment …
