ITAT Mumbai held that assessee is entitled to raise the additional legal submissions and also additional claims before the appellate authorities. Accordingly, appellate authorities have jurisdiction to entertain the new claim.
Get clarity on Input Tax Credit (ITC) mismatch for FY 2017-18 & 2018-19 with Circular No. 183/15/2022-GST. Explore draft certificates for ITC confirmation, designed for both CA/CMA and vendors. Stay compliant and resolve discrepancies with the provided templates.
Surendra Kumar Singhi Vs Registrar of Companies, West Bengal & Anr (Calcutta High Court) Sub- What is the criteria for determining whether the director is an additional director or independent director? Also whether an additional director is liable for prosecution regarding the non reporting of fullest information and explanation in the Board’s report on comments […]
Dive into the world of Surcharge on Income Tax—an additional charge levied on tax. Explore current effective surcharge rates for various entities, understand marginal relief, and find answers to FAQs. Stay informed about income tax regulations and ensure compliance.
HC held that, seizure under Section 67 of CGST Act is limited to goods liable for confiscation or any documents, books or things which may be useful for or relevant to any proceedings and ‘cash’ does not fall within definition of ‘goods’
It is held that HC has erred in entertaining the writ petition against the SCN and quashing of notice is pre-mature and the merits of the case have to be considered by the original authority in an appropriate proceeding.
Discussion Paper on Securitisation of Stressed Assets Framework (SSAF) broadly covers nine relevant areas of the framework including asset universe, asset eligibility, minimum risk retention, regulatory framework for special purpose entity and resolution manager, access to finance for resolution manager, capital treatment, due diligence, credit enhancement, and valuation.
Phthalic Anhydride‘ originating in, or exported from China PR, Indonesia, Korea RP and Thailand, falling under tariff item 2917 35 00 of the First Schedule to Customs Tariff Act, 1975
IBBI disposes of the SCN cautioning IP, Mr. Rajagurusami Maheswaran to be more careful in future and directs him to strictly comply with applicable provisions of IBC Code and its underlying Regulations while performing his duties.
There has been a significant increase of over 500% in the number of individual traders in the equity F&O segment in FY 2021-22, as compared to FY 2018-19. 98% of individual traders in the equity F&O segment traded in options during FY 2021-22.
