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Jai Enterprises Vs DCIT (ITAT Jaipur) In the instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return of income u/s 139(1) of the Act. Further, the ld D/R has referred to the explanation […]
The timeline for storing of CoF data is extended by six months, i.e., till June 30, 2022; post this, such data shall be purged; and in addition to tokenisation, industry stakeholders may devise alternate mechanism(s) to handle any use case (including recurring e-mandates, EMI option, etc.) or post-transaction activity (including chargeback handling, dispute resolution, reward / loyalty programme, etc.)
What is Procurement? Procurement is a Formal end-to-end process that covers everything from Planning, Sourcing to Negotiating Prices & other Terms, Selecting Vendor, Placing the Purchase Orders, making the Purchases and Acquisition of Goods and / or Services from outside the Organization and Receipt of the Goods. Procurement Function support the Business Activities that are […]
There are few conditions which are to be checked prior to applying food license, lets have a look at them. During the course of their food business, all food business operators must guarantee that the following requirements are met at all times. Operators of food businesses must: A correct copy of the license issued in […]
ABSTRACT A company has indeterminate growth by law. There is, however, a constant threat to its life from the ‘market’. It loses business to others when it fails to compete with its peers. Every other company is its predator – a company swallows another company for its own growth, through a variety of hostile or […]
Vide Notification No. 38/2021 – CT dt. 21.12.2021 read with Notification No. 35/2021 – CT dt. 24.09.2021 Aadhaar authentication shall be mandatory w.e.f. 01.01.2022 for specified purposes. Article explains Who has to undergo the Aadhaar Authentication, What are the purposes for which Aadhaar Authentication is mandatory, What if the Aadhaar number has not been assigned […]
Star Facilities Management Limited VS ITO (ITAT Delhi) he only question to be decided in the grounds raised by the assessee is regarding the allowability of employees’ contribution to PF and ESI if deposited after the due date prescribed under the relevant Act, but, before the due date of filing of return of income u/s […]
Pachouli Wellness Clinic LLP Vs ITO (ITAT Delhi) It is not in dispute that the payments on account of PF/ ESI were made by the assessees after due date prescribed under the respective acts, but before due date of filing of return under the I.T. Act. The Ld. Sr. DR has also not contradicted the […]
eForm GNL-4 – Form for filing Addendum for rectification of defects or incompleteness Part I – Law(s) Governing the eForm GNL-4 Rule Number(s) eForm GNL-4 is required to be filed pursuant to Rule 10 of the Companies (Registration offices and Fees) Rules, 2014 which are reproduced for your reference. Rule 10: Procedure on receipt of […]
eForm AoC-4 NBFC (Ind AS) – Form for filing financial statement and other documents with the Registrar Part I – Law(s) Governing the eForm AoC-4 NBFC (Ind AS) Every NBFC company as defined in the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 to which Indian Accounting Standards apply, needs to file its financial statements, including […]
