In this scenario, the only issue is whether the amount of consideration received on transfer invested by the assessee in a flat constructed within three years would amount to construction of a residential house within the time limit of three years.
Notification No. 18/2014 – Income Tax Appointment of 128 IRS(IT) officers in the grade of ACIT (Junior Scale) in a substantive capacity – reg.
Central Government vide Notification No. 39/2014-Customs (Tariff) dated December 31, 2014 (Notification No. 39) has amended the Notification No. 12/2012-Customs (Tariff) dated March 17, 2012 which prescribes an exemption on import of Chickpeas (garbanzos) at nil rate of duty up to December 31, 2014.
While granting the exemption or renewal of exemption under section 80G(5) of the Act, the role of CIT is limited to look into the nature of activities being carried on by the institution or fund and the violation if any, of the provisions of section 13 of the Act and its various sub‑sections are to be looked into by the Assessing Officer while deciding the issue
the designated authority, vide notification No. 15/19/2012- DGAD dated 25th April, 2013 published in the Gazette of India, Extraordinary, Part I, Section 1, had initiated a review in the matter of continuation of anti-dumping duty on imports
Point to Note- (1) An offer can be made under a Private Placement Offer Letter to not more than 200 people. (2)The application form has to be numbered and addressed specifically to the person to whom the offer is made along with the Offer Letter. Allotments can be made only to such persons (3) The […]
Admittedly the assessment for the year under consideration has been completed on the basis of notice under Section 153C dt. 14.9.2010. Notice has been issued in the name of M/s Image Credit & Portfolio Ltd. That the Hon’ble Delhi High Court
Corporate Social Responsibility (CSR) is a concept that has attracted worldwide attention and acquired a new meaning in the global economy. Sharp interest in CSR in recent years has stemmed from the advent of globalization and international trade, which has reflected in increased business complexity and new demands for enhanced transparency and corporate citizenship.
Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed
The Future Belongs to Us-Let’s Think Big – The reviving economy, fast-paced globalisation and expansion of various sectors are offering an ocean of professional opportunities for the CAs.
