When assessee during assessment proceedings voluntarily admitted mistake then mere absence of revised return would not justify penalty u/s 271(1)(c) ABCAUS Case Law Citation: ABCAUS 2738 (2019) (01) ITAT Important Case Laws Cited/relied upon: CIT Vs. Man Industries Ltd.(2018) 164 DTR (Bom) 165 CIT Vs. Somany Evergreen Knits …
Non application of section 56(2)(viia) to fresh issue of shares contrary to express provisions and legislative intent – CBDT clarifies again Circular No. 03/2019 F.No. 173/616/2018-ITA.IGovernment of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Direct Taxes) North Block, New Delhi,Dated the 21st January, 2019 Subject: Applicability of section …
Amendment to Provident Fund / Pension rule for IBBI Chairperson & whole-time members MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 18th January, 2019 G.S.R. 41(E).—In exercise of the powers conferred by clause (zd) of sub-section (2) of section 239, read with sub-section (5) of section 189 of the …
Issue of securities in dematerialised form not to apply to Nidhi Government company or wholly owned subsidiary. MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 22nd January, 2019 G.S.R. 43(E).—In exercise of the powers conferred by section 26, sub-section (1) of section 27, section 28, section 29, sub-section (2) …
MCA Notified MSME Form I half yearly return for furnishing information of outstanding dues to Micro or small enterprises suppliers. Ministry of Corporate Affairs (MCA) had issued notification number S.O. 5622(E), dated the 2nd November, 2018 directing that all companies, who get supplies of goods or services from micro and small enterprises …
The Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations 2019-Member of promoter group to also make disclosure SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 21st January, 2019 SECURITIES AND EXCHANGE BOARD OF INDIA(PROHIBITION OF INSIDER TRADING) (AMENDMENT) REGULATIONS, 2019 No. SEBI/LAD-NRO/GN/2019/02.─In exercise of …