posted: "Real Estate (Regulation and Development) Act, 2016, popularly known as "RERA", came into force in India Five years ago.Real Estate (Regulation and Development) Act, 2016, popularly known as "RERA", came into force in India Five years ago.taxmann.com Lates"
|
posted: "INCOME TAX : Where Assessing Officer, in faceless assessment proceedings, passed an assessment order under section 143(3) read with section 144B against assessee without issuance of a show cause notice-cum-draft assessment order, said impugned assessment "
|
posted: "FEMA, BANKING amp; INSURANCE : Writ petition against provisional attachment order passed by ED would not be maintainable when in house remedy of appeal under section 8 was available to appellantFEMA, BANKING amp; INSURANCE : Writ petition against provisio"
|
posted: "Section 144B(8) of the Income-tax Act provides that National Faceless Assessment Centre may for transfer case to Jurisdictional Assessing Officer at any stage of assessment proceedings. The board has notified that the procedure for handling of assessment "
|
posted: "The CBDT has prescribed manner for authenticating electronic records under electronic verification code (EVC) as required by section 144B(7)(i)(b). It is provided it shall be deemed that the electronic record has been authenticated under electronic verifi"
|
posted: "The CBDT has notified another exclusion to case where Assessment Order not to be passed under faceless assessment regime. The Board has notified that Assessment Orders in cases where pendency couldn't be created on ITBA because of technical reasons or cas"
|
posted: "INCOME TAX : Where assessee charitable trust was not registered under section 12A, voluntary donations received by it with a specific direction to be formed part of corpus of trust would fall within ambit of income of a trust derived from property held un"
|
posted: "Employee stock option plan simply means a system by which a companies could allow its employees to purchase the company's shares.Employee stock option plan simply means a system by which a companies could allow its employees to purchase the company's shar"
|
posted: "INCOME TAX : Credit for tax deducted at source and paid to Central Government shall be given for assessment year for which such income is assessable and where income is assessable over a number of years, credit for tax deducted at source shall be allowed "
|
posted: "FEMA, BANKING amp; INSURANCE : Where Committee for Identification of wilful defaulter of Bank by impugned order declared petitioner directors and guarantors of company as wilful defaulters and same was confirmed by review committee, in view of fact that s"
|
posted: "INCOME TAX : Where assessee had filed a revision petition against order of Commissioner (Appeals) rejecting appeal filed by assessee as void ab initio as assessee had failed to pay admitted tax as per return of income voluntary filed, said order could not"
|
posted: "INCOME TAX : Where on winding up of Government company, Central Government approved a non-budgetary support with view of rehabilitating its employees, monetary benefits under special package scheme would be in nature of retrenchment compensation under sec"
|
posted: "INCOME TAX : Loan or advance given by company to a shareholder in return of an advantage conferred upon company by such shareholder would not come within purview of section 2(22)INCOME TAX : Loan or advance given by company to a shareholder in return of a"
|
posted: "INCOME TAX : Where entire Ramp;D expenditure incurred by assessee was for deriving enduring benefit in long run business plan, it was to be capitalised and eligible for depreciation as against assessee's claim of treating 70 per cent of expenditure as cap"
|
posted: "EXCISE/ST/VAT : Job worker entitled to avail Cenvat credit on strength of Bill of Entry in name of supplier of raw material if declaration in favour of job worker was given by importerEXCISE/ST/VAT : Job worker entitled to avail Cenvat credit on strength "
|
posted: "EXCISE/ST/VAT : Refund of accumulated credit not to be denied merely because of delay in debiting Cenvat accountEXCISE/ST/VAT : Refund of accumulated credit not to be denied merely because of delay in debiting Cenvat accountwww.taxmann.com Latest Case Law"
|
posted: "INCOME TAX : On interplay of sections 244A(1A) and 153(5), interest under section 244A(1A) would not accrue in cases of fresh assessment and use of words 'wholly or partly' therein only indicate that bar on interest accrual is confined only to that part o"
|
posted: "The Govt. has appointed, Shri G. S. Pannu, Vice-President, ITAT, New Delhi as Officiating President of ITAT with effect from 06-09-2021 till appointment of regular President or until further orders, whichever is earlier.The Govt. has appointed, Shri G. S."
|
posted: "With increased cross-border transactions, a host of international tax issues have emerged. However, lack of an effective enforcement regime and an overburdened judicial system haveimpeded India's efforts in effectively dealing with tax litigations.With in"
|
posted: "EXCISE/ST/VAT : Additional Director General (ADG) of Directorate of Revenue Intelligence (DRI) was not a proper officer to exercise power under section 28(4) read with section 2(34) of the Customs Act, 1962, thus, show cause notice issued under section 28"
|
posted: "The Central Board of Direct Taxes (CBDT) has notified 'Real Estate Regulatory Authority', constituted by the Government, in exercise of powers conferred under section 20(1) of the Real Estate (Regulation and Development) Act, 2016 for the purposes of the "
|
posted: "SEBI has asked investors to link their PAN with Aadhaar number by September 30, 2021 for continual and smooth transactions in the securities market. As per CBDT notification G.S.R 112(E) dated February 13, 2020, the Permanent Account Number (PAN) of a pe"
|
posted: "Chapter XIV of the Income tax Act, 1962 detail the subject of 'procedure of assessment' starting section 139 which deals with the subject of return of income and end with the stage of determination of demand under section 156 or loss u/s 157, as the case "
|
posted: "The restructuring of a company or a group of companies by means of scheme of arrangement/ amalgamation may raise the possibility of abuse if the restructuring is sought to be imposed on dissenting stakeholders.The restructuring of a company or a group of "
|
posted: "The Central Board of Indirect Taxes and Customs has notified the rate of exchange of conversion of the foreign currencies into Indian currency or vice versa, with effect from 3rd September 2021, for import and export of goods.The Central Board of Indirect"
|
posted: "To provide relief to the senior citizens (whose age is 75 years or more) and to reduce compliance burden on them, the Finance Act, 2021, has inserted Section 194P. This provision requires a 'specified bank' to deduct tax if deductee is maintaining an acco"
|
posted: "The board has notified a new Rule 26D to provide that senior citizens are required submit Form 12BBA with specified bank in order to claim the benefit of section 194P. The board has also amended Form 16, Form 24Q, Form 26QC and Form 26QD to incorporate ne"
|
posted: "With the advent of digitalisation in the banking sector, the country has witnessed a shift from cash as the basic mode of payment to various payment products such as Prepaid Payment Instruments (PPIs), Unified Payment Interface (UPI), Aadhar Enabled Payme"
|
posted: "During the period of introduction/launching of the product in the market, the consumers are attracted by a product's ratings, its customer reviews, the discounts on the price and the fraction of deals that have been claimed by buyers.During the period o"
|
posted: "The doctrine of "Lex non Cogit Ad impossibilia" is an age-oldmaxim used globally as a measure of defense in variouslegal matters.The doctrine of "Lex non Cogit Ad impossibilia" is an age-oldmaxim used globally as a measure of defense in variouslegal matte"
|
posted: "The Central Board of Direct Taxes (CBDT) has notified Board for Advance Rulings effective from 01-09-2021. The Board has specified Boards having its headquarters in Delhi and Mumbai.The Central Board of Direct Taxes (CBDT) has notified Board for Advance R"
|
posted: "The market regulator, SEBI has eased the norms by allowing exchanges to introduce liquidity enhancement schemes on any security. Earlier, the SEBI had permitted stock exchanges to introduce liquidity enhancement schemes in the equity cash and equity deriv"
|
posted: "SEBI, in its Board meeting dated June 25, 2020, discussed and approved necessary amendments in SEBI (Prohibition of Insider Trading) Regulations, 2015 ('PIT Regulations') that were notified vide gazette notification dated July 17, 2020.SEBI, in its Boar"
|
posted: "Alternative Investment Fund (AIF) means any fund established or incorporated in India, as a privately pooled investment vehicle, to collect funds from sophisticated investors, whether Indian or foreign, for investing in accordance with a defined investmen"
|
posted: "CBIC has issued notification to further extend the transitional provisions of Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, till 30th September2021 to enable submission of manifests under erstwhile regulations and to enable carriers conti"
|
posted: "The DGFT has issued notification to allow International Financial Leasing Centre based Aircraft Leasing Entities to import Aircraft and Helicopters (including used/second hand aircraft and helicopters) and there will be no need to obtain an import license"
|
posted: "Refer to the article published on 19th June, 2021 [2021] 127 taxmann.com 754 (Article) with the heading "Notice of reassessment issued as per the old regime after 31st March, 2021- Whether valid?".The said article had the following conclusion:Refer to the"
|
posted: "The CBDT, vide Circular no. 16/2021 dated 29-08-2021, has again extended the due dates for certain compliances. The impact of new circular on various time barring dates and certain compliance of Income-tax Act is mentioned in this articleThe CBDT, vide C"
|
posted: "The Appointments committee of the cabinet has approved the appointment of IRS Officer, Shri J.B. Mohpatra, as Chairman of the Central Board of Direct Taxes (CBDT)The Appointments committee of the cabinet has approved the appointment of IRS Officer, Shri J"
|
posted: "The CBDT has notified Rule 9D for calculation of the taxable portion of interest pertaining to the contribution made to a statutory or a recognized provident fund in excess of threshold limit of Rs. 2.5 lakh or 5 lakhs as the case may be.The CBDT has noti"
|
posted: "The Delhi Vyapar Mahasangh ("Informant/DVM") which mainly consists of Micro, Small and Medium Enterprises ("MSME") traders of smart phones and related accessories had approached the Competition Commission of India ("CCI") in 2019 alleging various vertical"
|
No comments:
Post a Comment