Introduction of Negative Values in Table 4 of GSTR-3B – GSTN Advisory The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to report correct information regarding ITC availed, ITC reversal and …
Filing of certain forms in physical mode during migration of MCA Portal from V2 Version to V3 MCA has issued General Circular No. 05/2023 dated 22.02.2023 clarifying filing of of various forms during 22.02.2023 to 31.03.2023 due to process of stabilization of 45 forms launched with effect from …
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 …
