Extension of Time for filing of 45 company e-Forms, PAS-03 and SPICE + Part A in MCA 21 Version 3.0 without additional fee MCA has issued General Circular No. 04/2023 dated 21.02.2023 extending time for filing of 45 company e-Forms, PAS-03 and SPICE+Part A in MCA 21 Version …

CBDT amends rules and Form No. 10B of audit report of charitable trust/Institution.  Income-tax Amendment (3rd Amendment) Rules, 2023 Under Rule 17B of the Income Tax Rules 1962, audit report of the accounts of a charitable trust or institution registered under section 12A is to be filed in …

ICSI sets up three Helplines for resolution of issues on MCA21-V3 Portal The Institute of Company Secretaries of India (ICSI) has set-up 3 separate helplines on the issues faced by stakeholders in filling and filing of e-Forms on MCA-21 V3 portal. As per ICSI Press release, the objective …

Adhoc disallowance of estimated expenses was justified in the absence of substantiation of expenses by assessee ABCAUS Case Law Citation:ABCAUS 3670 (2023) (02) ITAT Important Case Laws relied upon by parties:Deputy Commissioner of Income Tax vs. M/s Bhawani Portfolio Pvt. Ltd. In the instant case, the assessee had …

IBC has overriding affect on all the acts including Income Tax Act as specifically provided u/s 178(6) ABCAUS Case Law Citation:ABCAUS 3669 (2023) (02) ITAT In the instant case, both the Revenue and the assessee had challenged the order passed by the CIT(A) for two Assessment Years. The …

Key Highlights of Recommendations of 49th GST Council Meeting held on 18.02.2023 The 49th GST Council meeting was held in New Delhi on 18th February 2023. The meeting was also attended by Union Minister of State for Finance Shri Pankaj Chaudhary besides Finance Ministers of States & UTs …