Allowability of pension payment to retiring partner in CA Firm. SC refuses to entertain SLP of the ITD against High Court order quashing reopening ABCAUS Case Law Citation: ABCAUS 3046 (2019) (07) SC The petitioner was a partnership firm of Chartered Accountants. For the Assessment Year in question, …

Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set asides Rs.1.5 lakh costs imposed by the High Court for being speculative ABCAUS Case Law Citation:ABCAUS 3045 (2019) (07) SC Important Case Laws Cited/relied upon by the partiesCommissioner …

SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case Law Citation: ABCAUS 3044 (2019) (07) SC Important Case Laws Cited/relied upon by the parties: E.C.I.E. Pvt. Ltd. vs. Additional Deputy Commissioner, Commercial Taxes (Kar.) and Another 1999(114) …

The Companies (Significant Beneficial Owners) second Amendment Rules, 2019. Revised Form BEN-2 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 1st July, 2019 G.S.R. 466(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 90 of the Companies Act, 2013 (18 …

Last date for filing NFRA-1 Form is 31.07.2019 as Form is deployed on the website of NFRA National Financial Reporting Authority 8th Floor Hindustan Times Building, K.G. Marg New Delhi Ph-011-23355013 No. NF-11/1/2019-O/o Secy-NFRA Dated 01.7.19 To, 1. All RDs 2. All ROCs 3. All Stake holders Reference :  …

CBDT to reverse assessment proceedings completed based on controversial Circular 10/2018 on the subject of applicability of section 56(2)(viia) Central Board of Direct Taxes had issued Circular 10/2018 dated 31.12.2018 to clarify that provisions of section 56(2)(viia) of the Income-tax Act, 1961 being anti-abuse provisions shall not be …