Delay in filing appeal condoned due to mismatch in aadhaar and pan data not allowing e-verification by OTP ABCAUS Case Law Citation:ABCAUS 3762 (2023) (06) ITAT In the instant case, the appellant assessee had challenged the order passed by the CIT(A) in dismissing the assessee’s appeal in limine …

Tax Audit provisions do not apply to items of other income shown in Profit & Loss Account when business turnover is Nil – ITAT ABCAUS Case Law Citation:ABCAUS 3761 (2023) (06) ITAT Important Case Laws relied upon:Bajrang Oil Mills vs. ITO, 295 ITR 314Ghai Construction vs.  State of …

Appeal lies with CIT(A) against non-grant of TDS credit by CPC Intimation u/s 143(1) of the Act.  ABCAUS Case Law Citation:ABCAUS 3760 (2023) (06) ITAT Important Case Laws relied upon:Deere & Company138 taxmann.com 46 In the instant case, the assessee had challenged the order passed by the CIT(A) …

Form CSR-2 to be filed separately for FY 2022-23 on or before 31st March, 2024 after filing Financial Statements in Form No. AOC-4 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st May, 2023 G.S.R.408(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, …

MCA amends LLP Form No. 3 in Limited Liability Partnership Rules, 2009. the Limited Liability Partnership (Amendment) Rules, 2023 MINISTRY OF CORPORATE AFFAIRS` NOTIFICATION New Delhi, the 2nd June, 2023 G.S.R.411(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 79 of the Limited Liability …

CBDT revises Monetary limits for Condonation of delay in filing refund claim & c/f of losses under Section 119(2)(b) Circular No. 07 of 2023 F. No. 312/63/2023-OTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi, dated 31st May, 2023 Subject: Condonation of delay in …