Explore technical challenges faced by professionals while using www.mca.gov.in for Companies Act, 2013 compliance. Discover ways to enhance corporate governance.
Discover how Institute of Cost Accountants of India assists in inventory valuation under Income Tax Section 142(2A). Insights on regulations, webinars, and guidance.
Bombay High Court held that failure to pass a draft assessment order under section 144C(1) of the Income Tax Act results in rendering the final assessment as one without jurisdiction.
Bombay High Court held that rejection of benefit under Direct Tax Vivad Se Vishwas Act 2020 (DTVSV) unjustified as pendency of prosecution was in respect of any issue and not in respect of tax arrears.
ITAT Delhi held that the assessee is entitled to make additional claim of deduction u/s. 80JJAA of the Income Tax Act on the strength of judgment of Hon’ble High Court of Karnataka even though the same was not included while filing return of income.
ITAT Kolkata held that Joint Venture is not required to deduct TDS u/s. 194C from the payments made to one of its constituents for execution of work awarded to it as no contractual relation exists. Further, Joint Venture is also not required to deduct TDS u/s. 194H from payments made to another constituent as compensation.
Delhi High Court didn’t invoked power to dispense with the requirement of pre-deposit as the case doesn’t fall in the category of rare and exceptional case. Further, it was found that petitioner was actively involved in evasion of duty and intent the parties to misdeclare imports.
Learn about the penalty imposed by MCA for non-filing of E-Form CHG-1 for creation of secured charge. Detailed analysis and consequences. Read now.
Explore 45 FAQs on statutory obligations for managerial personnel (MPs) in India. Learn about appointment, remuneration, and compliance under Companies Act, 2013.
Delhi High Court held that disallowance under section 14A of the Income Tax Act without scrutinizing the accounts of the respondent/assessee unjustified in law and hence liable to be set aside.
