Sh. Jasdeep Singh Vs ITO (ITAT Delhi) Ld. Counsel for the assessee submitted that the assessee has furnished all the vouchers. He submitted that the Assessing Officer remarked that vouchers of Rs.5,31,271/- of Taj Mahal Hotel were not furnished is totally wrong as the same was duly furnished and there is no specific defect pointed […]
Draft IFSCA (Appointed Actuary) Regulations, 2022 regulations aim to lay down the regulatory framework for the persons who are authorised to perform the roles and discharge the functions of ‘Appointed Actuary’ for the IIOs.
Learn about the importance of appointing a Statutory Auditor for your company. Find out how to file e form ADT-1 and ensure compliance.
DRAFT – International Financial Services Centres Authority (Maintenance of Insurance Records and Submission of Requisite Information for Investigation and Inspection) Regulations, 2022
In the present case service tax was not applicable and that no demand of service tax has ever been raised by concerned department. Consequently, retention of aforesaid security money deposited by petitioner is per se not justified.
Petition is disposed of with direction to Bhopal Development Authority to reconsider question of levy of GST on sale of developed plots to petitioners
Adjudicating authority was supposed to give the details of methodology in stock taking and also allowed the cross-examination of panchas
Maharashtra Hybrid Seeds Company Private Limited Vs PCIT (ITAT Mumbai) PCIT has passed the impugned revision order for the reason that the AO has not properly examined the weighted deduction claimed u/s 35(2AB) of the Act vis-à-vis Form 3CL. However, the AO has reopened the assessment and has examined the above said Form 3CL, but […]
As per explanation a to section 56 (2)(viib) of Income Tax Act it has been specifically provided that fair market value of shares shall be based on (1) value determined under rule 11UA or (2) fair market value of under lying assets whichever is higher.
Assessee was entitled to relief on the certificate granted by the prescribed authority u/s 35(1)(ii) of the Act to the institution to which it donated the sum of money for claiming deduction under that section if it was subsisting and valid at the time the donation was made.
