Understand the implications of Section 43B(h) of the Income Tax Act, 1961, on timely payments to MSMEs. Learn about benefits, applicability, due dates, and exceptions.
आयकर अधिनियम की धारा 43बी(एच) सूक्ष्म, लघु एवं मध्यम उद्यमों (एमएसएमई) को समय पर भुगतान सुनिश्चित करने के लिए एक महत्वपूर्ण प्रावधान है। यह धारा 1 अप्रैल 2024 से लागू हुई है। यह लेख आपको एमएसएमई 43बी(एच) से जुड़े महत्वपूर्ण प्रश्नों और उनके उत्तरों से अवगत कराएगा।
Jharkhand High Court rules that under SC/ST Act, altercation or assault must intend humiliation for liability. Detailed analysis of Baijnath Singh case and its implications.
Learn about deployment and usage of Change Request Form (CRF) on MCA-21 as per General Circular No. 02/2024 dated 19th February, 2024.
Bombay High Court ruled that voluntary deposits under Sec 73(5) of CGST Act can be considered as mandatory pre-deposits for appeals. Details of Chetankumar Jasraj Palgota HUF Vs State of Maharashtra case.
Explore the key modifications in IBBI(CIRP) Regulations 2016 Amendments, enhancing transparency, voting procedures, cost approval, and more for streamlined corporate insolvency resolution
Explore the history of the appointment of the Chief Election Commissioner in India, the recent legal developments, and the ongoing constitutional debate between the judiciary and the executive
Explore Supreme Court’s ruling on Most Favoured Nation clauses in Double Taxation Avoidance Agreements (DTAA). Learn impact, controversies, and implications of decision.
ITAT Mumbai decides on disallowances under Section 14A and additional depreciation in book profits under Section 115JB in ATC Global Logistics vs ACIT case.
Read the full text of the ITAT Chennai order in ACIT vs. Prakash Ferrous Industries Pvt. Ltd. where the assessment order is rejected due to oversight and typographical error under section 143(3).