Penalty u/s 271D initiated when assessee was alive but order invalid if passed in the name of assessee after his death ABCAUS Case Law Citation:ABCAUS 3733 (2023) (05) ITAT Important Case Laws relied upon:ITO v. Bhupendra Bhikhalal Desai 131 taxmann.com 40 (SC)ITO vs. Durlabhbhai Kanubhai Rajpara 114 taxmann.com …
Date of actual payment of salary to be considered for disallowance of EPF u/s 36(1)(va) for delay in deposit within 15 days – ITAT ABCAUS Case Law Citation:ABCAUS 3732 (2023) (05) ITAT Important Case Laws relied upon:Checkmate Services (P.) Ltd. Vs CIT-1, 143 taxmann.com 178 (SC)Primary Agricultural Cooperative …
Electronic certificate of origin or e-CoO, issued by the Issuing Authority of Sri Lanka, is a valid document for the purpose of claiming preferential benefit under the India-Sri Lanka FTA CBIC had received representations that benefit of preferential tariffs in respect of goods eligible for such benefits when …
Extension of Time limit for Reporting old Invoices on the e-invoice IRP Portal for taxpayers with AATO greater than or equal to 100 crores.- GSTN Advisory GSTN vide its advisory dated 06.05.2023 has deferred the imposition of time limit of 7 days on reporting old e-invoices on the …
Professionals like Chartered Accountants, Company Secretary and Cost and Works Accountants made reporting entity under PMLA for certain activities carried out on behalf of client Ministry of Finance has issued a Notification specifying type of financial transactions carried out by a CA, CS or CWA on behalf of …
Section 327(7) of the Companies Act, 2013 not arbitrary / violative of Article 21 of the Constitution of India – Supreme Court ABCAUS Case Law Citation:ABCAUS 3731 (2023) (05) SC Important Case Laws relied upon:Manish Kumar Vs. Union of India and Anr. (2021) 5 SCC 1Swiss Ribbons Private …
