A Committee on CSR is hereby constituted under the Chairmanship of Shri. Manmohan Juneja, RD (WR) to review the functioning of CSR enforcement & to recommend a uniform approach for its enforcement.
Roaming services are provided by telecom operators are in the nature of use of standard facilities, which do not require any human interface. Further, since the roaming charges are not paid for rendering managerial, technical or consultancy services, said services cannot be construed as fees for technical series as defined under provisions of section 194J of the Act. Therefore, the assessee is not required to deduct tax at source on such roaming charges.
Assessee cannot be penalized merely on the ground that the six companies as discussed above failed to reply to the notices issued to them under section 133(6) of the Act.
The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records pertaining to the order passed by the 1st respondent dated 01.06.2016 and consequently direct the 1st respondent to accept the Return Of Income filed by the petitioner Company for the assessment year 2014-15 under Section 139(1) of the Act.
Shri Neeraj Goel Vs. ACIT (ITAT Delhi) Addition on account of alleged interest income is not sustainable in the eyes of law, because the document does not mention the name of the assessee, does not bear the signature of the assesee, not in the handwriting of the assessee, documents has imply jottings of certain figures […]
In order to understand the process better regarding the dividend distribution in a listed company, one needs to understand what exactly is ‘dividend’ and all the mandatory steps taken by the board when it comes to dividend distribution in a company. To start off the concept of dividend distribution, one needs to have a clear […]
PIL filed before Rajasthan High court challenging GST Act provision of constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling admitted
