ITO (International Taxation) Vs Bata India Ltd. (ITAT Kolkata) -
ITO Vs Bata India Ltd. (ITAT Kolkata) There is no dispute on the basic fact that the Assessing Officer’s order herein dated 10.06.2009 passed u/s 201(1A) r.w.s. 195 of the Act has raised interest payment in issue of ₹1,02,545/- for the reason that it failed to pay the TDS deducted on royalty payments to the […]...
Imran Mohd. Salar Shaikh Vs State of Maharashtra and ors. (Bombay High Court) -
No mandatory directions, much less directions, can be issued to the State Legislature to include the legal services rendered by the advocates into essential services. The directions as sought by the Petitioner cannot be issued to the State Legislature to legislate in a particular manner,...
Commissioner of GST & Central Excise Vs M/s. Pay Pal India Pvt. Ltd. (Madras High Court) -
The issue under consideration is whether denial of a refund of Cenvat credit for mere non-registration of Premises is justified in law? learned Tribunal held that refund claimed by the Assessee on Cenvat Credit cannot be disallowed merely because the premises in question was not registered with the Revenue Department....
The procedure for GST Registration covers under Section 25, Section 26 and Rule 8 to Rule 11 of CGST Rule 2017. Section wise / Rule wise analysis of registration procedure have been brought out in succeeding Paragraphs. 1. Requirements & Procedure for GST Registration Section 25(1) : Section 25(1) Every person who is liable to [&helli...
Company compliance checklist due to COVID for FY 2019-20 for Private/Public Limited Companies, Foreign Companies (With FTC in their CIN), Project Office, Liason Office/Branch Office and NBFCs for Compliances under Companies Act, 2013, Income Tax Act, 1961 and FEMA. Compliance checklist – FY: 2019-20 S. No. Particulars Act Form to be...
Dear readers, the season of Income Tax Return filing has been started, as on date, Income Tax department has released Income tax return filing utilities of A.Y -2020-21 in FORM ITR-1, ITR-2 and ITR-4 and remaining ITR Form utilities are expected to be released by the end of this month. In today’s topic, we will […]...
'A woman living in the society like a wife, also has the right to live with dignity along with the right of getting the means of subsistence from her husband or the man she is living with under section 125 of Crpc Act 1973. Such cases should be interpreted taking note of the changing legislative provisions to embrace the changing reality ...
The CBDT had notified the New Income Tax Return Form 1 to Form 7 for the assessment year (AY) 2020-21. However, in this article we are going to discuss in details about ITR-1 (Sahaj), including the key changes made in ITR 1 for AY 2020-21. Income tax return filing is currently available only for those […]...
Taxpayers often receive many defective return notices from CPC in case of having business income in the form of future and option trading income regarding non -filing of balance sheet and profit and loss account or for wrong compliance of Tax Audit u/s 44AD/44AE/44ADA . This article shall try to flag off all the confusions regarding tax...
A. Resignation of Foreign Director in Private Limited Company 1. Resignee director to do the following: Step 1: The Director intending to resign shall send notice in writing to the Company. They are to intimate the Registrar, about their resignation, by way of filing form DIR-11. However, MCA vide its notification dated 07.05.2018, have...