"04 December 2023" Archive

Failure to Mention DIN (Section 158): MCA Imposes Penalty

Order F No. ROC(B)/Adj.Ord.454-158/NESTAWAY/Co.No.0780818 /2023/       04/12/2023

Explore the adjudication order imposing penalties on Nestaway for breaching Section 158 of the Companies Act 2013. Detailed analysis, penalties, and deadlines revealed....

Delay in Wholetime CS Appointment: MCA Imposes Rs. 30.32 Lakh Penalty

Order No. File No. ROC(B)/Adj. Ord 454-203/Sango India/Co.No.097826/2023/ 04/12/2023

Explore the adjudication of penalties imposed on Sango India Automotive for violating company secretary appointment rules. Details, analysis, and penalties revealed....

PCIT has no power to consider merits of Income Tax refund application

Kaizen Projects And Constructions (Since Dissolved) Vs PCIT (Kerala High Court)

Kerala High Court held that the Principal Chief Commissioner or the Principal Commissioner of Income Tax has no power to consider the merits of the refund application. Here, what is required to be considered is the merits of the application for condonation of delay only....

Failure to Issue Notice for Hearing Invalidates Order under Section 250

Michealle Fatima Niaz Vs CIT (Kerala High Court)

Kerala High Court held that provisions of section 250 of the Income Tax Act mandates Commissioner (A) to fix the date and place of hearing in the appeal and notice in that regard is required to be issued. Order issued in violation of procedure prescribed u/s. 250 is liable to be set aside....

Composite contract cannot be bifurcated to subject part of contract to higher TDS

Commissioner of Income Tax (Tds) And Another Vs Lalitpur Power Generation Co. Ltd. (Allahabad High Court)

Allahabad High Court applying the principle of indivisibility of a composite contract held that contract cannot be bifurcated to subject a part of the contract to higher TDS....

Notice u/s. 148 for AY 2013-14 not time barred as search conducted in AY 2023-24

Devika Construction and Developers Private Limited. Vs Principal Chief CIT (Jharkhand High Court)

Jharkhand High Court held that relevant assessment year shall mean as assessment year (AY) preceding AY relevant to the previous year in which search is conducted or requisition is made which falls beyond Six AY but not later than 10 AY from the end of AY relevant to previous year in which search is conducted or requisition is made. Acco...

Consultation Paper on Framework for Quality Assurance in Real Estate Projects

Order No. MahaRERA/CC/ 685/2023 04/12/2023

MahaRERA seeks suggestions on a framework for quality assurance in real estate projects. Learn about the proposal, international examples, and the need for a proactive approach...

Streamlined Procedure for Reactivation of Auto-Rejected Food Licenses

File No.15(31)2020/FoSCoS/RCD/FSSAlpt1 04/12/2023

Discover the latest FSSAI order enhancing ease of doing business in the food industry. Learn about self-reactivation of rejected licenses and its impact. Stay compliant...

All about Document Identification Number under Income Tax Act

Explore the significance of DIN under CBDT Circular 19/2019 in Income Tax communications. Learn exceptions, consequences, and how to authenticate notices....

Posted Under: Company Law |

ITC Disallowance: Allahabad HC Sets Aside Order on Wrong GSTIN in GSTR-1

Shree Krishna Traders Vs State of U.P. and Another (Allahabad High Court)

Allahabad HC in Shree Krishna Traders vs. State of UP sets aside order on ITC dispute, remits to Revenue Department. Clarifies on GSTIN error in GSTR-1....

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