पुराने ज़माने से ही कहा जा रहा है कि औरते पैदा नहीं होती अपितु बनती है एवं उनमे दुनिया को बदलने की ताकत होती है, असमानता और संघर्ष की स्थिति में भी महिलाएं ऊपर उठने की क्षमता के साथ काम करती हैं और न केवल अपने जीवन को बदलती हैं बल्कि अपने पूरे समुदाय को बदलने का हौसला रखती है।
Triumph International Finance India Limited Vs DCIT (ITAT Mumbai) The first appellate authority has rejected the explanation furnished by the assessee for non-compliance of the notice issued under section 142(1) of the Act merely for the reason that during penalty proceedings under section 272A(1)(d) of the Act, the assessee has not stated the reasonable cause. […]
Once having accepted this position, the Assessing Officer cannot change his opinion in immediate next assessment year without there being any change in facts and circumstances. We find no infirmity in the impugned order, hence, the same is upheld.
Statement of survey without any corroborative material cannot be the sole reason for addition to income. In this view of the matter, when the addition itself is on such a weak footing, penalty u/s. 271(1)(c) for such an addition is not at all sustainable.
Incom Cables Pvt. Ltd. Vs Addl. CIT (ITAT Delhi) In the present case, there is no dispute that the Director of the assessee Company who was looking after the functioning of the assessee Company, has joined to the course in Harward Business School and Management and the assessee Company has incurred the expenditure of Rs. […]
ACIT Vs Rakhi Properties and Leasing Pvt. Ltd. (ITAT Mumbai) We observe that Assessing Officer completed the assessment based on the reasons recorded for reopening that assessee has received share application money from Mr. Shirish C. Shah, who provides accommodation entries. Subsequently when the remand report filed before Ld.CIT(A) in which Assessing Officer has agreed […]
As a first step, any exporter seeking to apply under IES, need to register on the DGFT Website (if not already registered). It may be ensured that applicant’s IEC is linked to its online account, the IEC (ANF-2A) and the Exporter-Importer Profile(ANF-1) is updated to reflect correct and up-to-date details.
circular no. SEBI/HO/IMD/IMD-I DOF5/P/CIR/2021/635 dated October 4, 2021,, inter alia, required that stock brokers / clearing members facilitating mutual fund transactions shall not accept payment through one-time mandate or issuance of mandates/ instruments in their name for mutual fund transactions. However, one-time mandates in favour of SEBI recognized Clearing Corporations may be accepted.
Tianugla Longkumar Vs General Manager N F Railway (Gauhati High Court) 1. Heard Dr. Ashok Saraf, learned counsel for the petitioner. Also heard Ms. B Sarma, learned counsel for the respondents no. 1 and 2 being the authorities under the North Easter Frontier Railways, Assam and Ms. M Kethi, learned counsel for the respondent no. […]
IMPORTER-EXPORTER CODE In today’s era, every business wants to expand their market globally to sustain in prevailing market competition. In order to expand their business beyond the domestic market, such businesses need to obtain Importer-Exporter License which is to be issued by Director General of Foreign Trade (DGFT). Importer-Exporter Code is a 10 digit key […]
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