Cause 44 of form 3CD requires Total amount of expenditure incurred during the year, Expenditure in respect of entities registered under GST, Expenditure related to entities not registered under GST
Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law
Held that revisionary proceedings bad in law as initiated without conducting any enquiry or verification to establish that the assessment order is unsustainable
Step-by-step guide on transferring equity shares of an Indian company from a resident to a non-resident. Learn the procedure and requirements for a smooth transfer.
Ministry of Corporate Affairs, Government of India, launched the National CSR Exchange Portal as part of its aim to create an interactive platform for CSR Stakeholders.
Held that provisions of section 23(1)(c) are applicable when the property was let out for two or more years, however, was vacant for the whole previous year. Accordingly, income tax on rental income on a notional base doesn’t apply.
Held that notice issued u/s. 274 r.w.s. 271(1)(c) needs to specify the limb under which penalty proceedings are initiated. Penalty not leviable, in absence of the specification of the limb.
Held that as the assessee has already abandoned its statutory right of filing an appeals and has consciously taken decision. Therefore, delay of more than 10 years cannot be condoned without valid and genuine ground.
Learn how to calculate interest on delayed GST payments with examples. Understand the method prescribed by CGST Rule 88B for late filing of returns.
Understand the disclosure requirements under Regulation 30 of SEBI (LODR) Regulations, 2015. Learn how listed entities must disclose material events or information.
