Extension of Time for filing of 45 company e-Forms and PAS-03 in MCA 21 Version 3.0 without additional fee General Circular No. 03/2023   File No. Policy-17/150/2022-CL-V-MCAGovernment of IndiaMinistry of Corporate Affairs   5th Floor, `A’ Wing, Shastri Bhawan,Dr. Rajendra Prasad Road, New Delhi 110001   Dated: …

Deductions should not be disallowed merely for any bona fide mistake or error of the taxpayer – ITAT allows Deduction u/s 80IA ABCAUS Case Law Citation:ABCAUS 3659 (2023) (02) ITAT Important Case Laws covered:CIT vs. G. M. Knitting Industries (P) Ltd. & OthersM/s Aks Alloys (P) Ltd. 2013 …

Credit for TCS made in the hands of partner allowed to partnership firm. If ultimate conclusion on application u/s 154 can only be one particular conclusion then it can be said that  the issue is debatable – ITAT ABCAUS Case Law Citation: ABCAUS 3658 (2023) (02) ITAT Important …

Centralised Processing of Equalisation Levy Statement Scheme, 2023 in respect of processing of the EqualisationLevy Statements   MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 03/2023 New Delhi, the 7th February, 2023 INCOME-TAXS   O.614(E).—In exercise of the powers conferred by sub-section (2) of section …

Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS Case Law Citation:ABCAUS 3657 (2023) (02) SC Important Case Laws covered:Aroni Commercials Ltd. vs. Deputy Commissioner of Income Tax 2014] 44 taxmann.com 304 (Bombay) In the instant case, …

Ex parte order remanded as notices not sent to e-mail address mentioned in Appeal Form-35 but to email linked to PAN ABCAUS Case Law CitationABCAUS 3656 (2023) (02) ITAT In the instant case, the assessee had challenged the ex parte order passed by the CIT(A) on the ground …