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 …
Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. Finance Ministry has notified the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023. Selection for posts of President and Members shall be …
Shifting of registered office from one State or UT to another when management of company is taken over by new management under IBC – relaxation by MCA MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 20th October,2023 G.S.R. 790(E).—In exercise of the powers conferred by section 3, section 4, …
CBDT extended due date for filing audit report u/s 10AA by units in SEZs for AY 2023-24 Circular No. 18 of 2023 F. No. 370142/40/2023-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes Dated the 20th October, 2023 Order under section 119 of the Income-tax Act …