CBDT (i) allowed non-resident Indians (NRIs), who are not able to register themselves on TRACES, to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.03.2019. (ii) allowed resident applicants to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.12.2018.
The instances of misuse of social media by criminals and anti-national elements have brought new challenges to the Law Enforcement Agencies (LEA). These include inducement for recruitment of terrorists, circulation of obscene content, spread of disharmony, incitement of violence, public order, fake news etc.
The terrace of the building cannot be considered as distinct and separate but certainly is a part of the house property. Therefore, letting-out space on the terrace of the house property for installation and operation of mobile tower / antenna certainly amounts to letting-out a part of the house property itself.
Raghuleela Builders Pvt Ltd Vs. Income Tax Settlement Commission (ITSC) (Bombay High Court) While disposing of these Petitions with the above clarifications, we may note that these Petitions have been filed challenging a somewhat curious and unforeseen development. We do not know in what circumstances the Chairman flew down to Mumbai and invited the members […]
Validity of Reassessment Notice under section 148-Where approval of Addl. CIT was not obtained to reopen the assessment, rather it was obtained from CIT, the same was in breach of section 151.
OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, URAN, RAIGAD, MAHARASHTRA — 400 707 FAX: 022-27243245 e-mail: edi(&jawaharcustoms.govin F. No. EDI/Misc-82/2015 JNCH Date: 24.12.2018 PUBLIC NOTICE NO. 169/2018 Subject: – Option to apply for Goods Registration online on ICEGATE -reg. Attention of the importers, exporters, port terminal operators, shipping […]
Procedure to be followed by Receiving Offices (RO) for handling 7.75% Savings (Taxable) Bonds, 2018: A. Procedure to be followed at Receiving Offices in respect of Bond Ledger Accounts Receipt of Applications for Bond Ledger Account 1. The role of the Receiving Offices extends to:
Hence it would be an appropriate analogy that the entire amount which is liable to be treated as deemed dividend has to be apportioned between both the shareholders in whose cases the conditions stipulated for attracting the provisions of Section 2(22)(e) of the Act are satisfied. Therefore as pleaded by the Ld.AR, it would be judicious to make addition in the hands of Shri V. Ramesh an amount of Rs.26,84,902/- and Shri S. Ramu – Rs.26,84,901/-. It is ordered accordingly.
Shri Deepak Awatram Valecha Vs ITO (ITAT Mumbai) From the record we found that six plots of agriculture land was bought by the assessee with eight other persons. These plots of land were held for lease by owner and thereafter sold and profit accruing there on was claimed as exempt being income from sale of […]
Pradeep Jain Vs ITO (ITAT Delhi) In the present case, it is noticed that the AO issued notices u/s 148 and 142(1) of the Act at the address D-60, Noida Authority, Sector-108, Noida. However, the assessment was framed by mentioning the address of the assessee as P-3, Shop No. LGF 20, Krishna Apra Plaza, Sector-18, […]
