ACIT Vs. Shri Laxmi Narain Agarwal (ITAT Jaipur)- It is contended that the order of the ld. CIT(A) will reveal that no specific defects in the books of account were found by the AO. The assessee’s working site being at remote place, cash payment to labourer through self made vouchers
ACIT Vs. M/s. Rajasthan Rajya Vidyut Utpadan Nigam Ltd. (ITAT Jaipur)- he AO disallowed the payment on the ground that though the amount was paid by the assessee but was not paid within the due date as given under the respective Acts of GPF, CPF and ESI.
Since , MCA had issued notification vide GSR 464(E) dated on June 05, 2015, there are some confusion over on the notification, regarding applicability of particular sections and filing of forms with MCA in respect of Board Resolution and Shareholder Resolutions U/s 117 “Resolution & Agreements To Be Filed”. This article will deal with analysis […]
It is clarified that the common CA Logo CA Logo [i.e. letters CA with a tick mark (upside down) inside a rounded triangle with white background]is permissible to be used by the members, and there is no change with regard to it.
Import policy of the item ‘Human Embryo’ classified under EXIM Code 0511 99 99 has been changed from free subject to a ‘No Objection Certificate’ from Indian Council of Medical Research (ICMR) to Prohibited’ except for research purposes based on the guidelines of the Department of Health Research.
The earlier notified period of services export rendered between 1-4-2015 to 30-09-2015 as per the list comprising rates and conditions for rewards under the Services Exports from India Scheme (SEIS) notified vide Public Notice No. 3/2015-20 dated 1st April, 2015 is extended upto 31.03.2016.
As per para 3.12 of Report of The Joint Committee on Business Process For GST on GST it is not possible to revise GST return filed under proposed GST Regime and all adjustment can be made for difference in invoice amount and Input Tax Credit (ITC) by way of Debit/Credit Note in GST return of […]
The Hon’ble Finance Minister, Government of India is inaugurating PAN camp for receiving PAN applications at remote locations at 4:00 P.M. on 27-10-2015 through video conferencing. All the Pr.CCsIT/CCsIT/Pr.DGsIT/DGsIT are requested to attend video conference at their respective places. The Pr.CsIT/CsIT(Appeal) posted at the station may also attend the video conference.
The Cenvat Credit scheme under Cenvat Credit Rules, 2004 was gifted by the Central Government of India in place of old Modvat Scheme, in the year 2004 to the manufactures, dealers, importers and service providers. In the first instant, the Cenvat scheme was looked very simple, easy, excited, error or hassle free, undisputed and un-litigated etc
Resident Indians (Individuals, HUF, Trusts including Mutual Funds/Exchange Traded Funds registered under SEBI (Mutual Fund) Regulations and Companies) are eligible for this scheme. Joint deposits of two or more eligible depositors are also allowed under the scheme and the deposit in such case shall be credited to the joint deposit account opened in the name of such depositors. The existing rules regarding joint operation of bank deposit accounts including nominations will be applicable to these gold deposits
