Table-12 of GSTR-1 pertains to the data related to the HSN-code wise supplies of goods & services declared in the aforesaid GSTR-1. It has been reported that in the GSTR-1 for the tax period of May 2021, the ‘Total Invoice value’ field in the preview PDF is displaying a value as ‘0’ (zero) instead of […]
List of Documents required for e-Filing of Appeal with ITAT for following types of Appeals – -Income Tax Appeal against Levy of Penalty u/s. 234E of Income Tax Act, 1961 -Income Tax Appeal against Order u/s. 250 (Arising out of Appeal u/s. 248) -Cross Objection against appeal u/s. 253 -Miscellaneous Application against Order u/s. 254(1) […]
R. Subramaniakumar Vs Committee of Creditors (NCLT) The present Interlocutory application is filed by Mr. R. Subramaniakumar the Applicant, Administrator of Dewan Housing Finance Corporation Limited, for the Corporate Debtor by submitting a resolution plan under section 30(6) and section 31 of the Insolvency and Bankruptcy Code, 2016 (I&B Code) read with Regulation 39(4) of […]
Guidelines and FAQs About E-Filing applications/Appeal before a Bench of Income Tax Appellate Tribunal (ITAT) About E-Filing 1. E-Filing is the process of electronic online filing of appeals and applications before a Bench of Income Tax Appellate Tribunal. An Assessee or Assessing Officer or any other person, who is entitled to file an appeal, cross […]
Author: Anadi Varma 1. As used the phrase null and void, refers to something that binds no one or is incapable of giving rise to any rights or duties under any circumstances. The phrase was first recorded in 1669. 2. This phrase is popularly believed to be actually redundant, since null is understood to mean […]
Annexure 1 Important points to remember while filing return of income in ITR utility for ITR-3 (online or offline) Validation Rules The validation process at e–Filing/CPC end is to be carried out for ITRs based on the category of defect. Category A defect are the defects, wherein return will not be allowed to be uploaded […]
DSC to be re-registered afresh 7th June onwards on new Income Tax portal Please ensure that you re-register your current valid DSC on the new e-filing portal https://www.incometax.gov.in from June 7th onwards. The earlier DSC registration on the old portal cannot be migrated due to security and technical reasons. This is a system generated e-mail […]
In view of implementation of Ind AS 116, ‘Leases ’applicable from the financial year 2019-20, and amendments in other Ind ASs, CSR Rules etc (applicable from FY 2019-20 & 2020-21), Ind AS XBRL taxonomy has been amended for financial reporting purposes.
Jayanta Banerjee Vs Shashi Agarwal (NCLAT Delhi) In the instant case, we find that the IRP/RP had formed the Committee of Creditors based on the Financial Creditors’ submission of claims even without verification, despite that one of the financial creditors had explicitly requested to defer the e-voting on the resolution of the 5th CoC dated […]
B. Sreenivasa Gandhi Vs Inspector of Police (Telangana High Court) This Criminal Petition, under Sections 437 and 439 of the Code of Criminal Procedure, 1,973, is filed by the petitioner/A-1 seeking to grant bail to him in connection with F.I.R.No.RC 10 (A)/201,9, dated 08.09.2019 of C.B.I., A.C.B., Hyderabad, which was registered against him for the offences […]
