CBDT amends Rule 10DA, 10DB and Form No. 3CEAB related to maintenance and furnishing of information by persons entering into international or specified domestic transactions MINISTRY OF FINANCEDepartment of RevenueCENTRAL BOARD OF DIRECT TAXES Notification No. 31/2021 New Delhi, the 5th April, 2021 Income-tax G.S.R …
Electronic filing & issue of Preferential Certificate of Origin for India’s Exports under India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (IMCECPA) w.e.f. 01.042021 Government of IndiaMinistry of Commerce and IndustryDepartment of CommerceDirectorate General of Foreign Trade Dated: 01.04.2021Udyog Bhawan, New Delhi Trade Notice No. 01/2021-2022 To,All Exporters/Members of …
Pre-packaged insolvency resolution process for micro small and medium enterprises- IBC (Amendment) Ordinance 2021 The President of India has Promulgated the Insolvency and Bankruptcy Code (Amendment) Ordinance 2021to amend the Insolvency and Bankruptcy Code, 2016. According to the Ordinance, due to the COVID-19 pandemic impact on businesses, financial …
For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns more than one residential property ABCAUS Case Law CitationABCAUS 3479 (2021) (04) HC Important case law relied referred:Malabar Industrial Co. Ltd. vs. Commissioner of income tax (2000) 109 …
Addition made for difference due to wrong journal entry. Assessee directed to file reconciliation to explain the difference-ITAT ABCAUS Case Law CitationABCAUS 3477 (2021) (04) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the addition made by the Assessing …
Addition made during survey for difference construction expenses between tally accounting package and manual register deleted by ITAT ABCAUS Case Law CitationABCAUS 3477 (2021) (04) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming addition made on the basis of …
