In the present case it is apparent that on the date of search be on 12/09/2007, the assessments for assessment year 2004-05 & 2005-06 were already completed. There was no incriminating material found during search for these years as is apparent from arguments of Ld.
This document deals with those FAQ’s which are not covered in the e-filing portal. The members may visit the www.incometaxindiaefiling.gov.in for other FAQ’s.
In exercise of the powers conferred under Rule 49 A of the DVAT Rules 2005, the last date for filing of Annexure 2C and Annexure 2D forming part of the return in Form DAVAT-16 pertaining to the 1st quarter ending 30.06.2013 is hereby extended as per Schedule given below:
For the purposes of this sub-regulation, for the removal of doubts, it is clarified that the acts or omissions listed in this sub-regulation are not exhaustive and that an act or omission is prohibited if it falls within the purview of regulation 3, notwithstanding that it is not included in this sub-regulation or is described as being committed only by a certain category of persons in this sub-regulation.
The assessee filed a return cf income claiming deductions under section 18(1)(b) of the Act. The deductions were disallowed. The Assessing officer, also directed initiation cf penalty proceedings, under Sections 271(1)(c) cf the Act.
Whereas, the designated authority, vide its notification No. 15/4/2011-DGAD, dated the 2nd May, 2012, published in Part I, Section I of the Gazette of India, Extraordinary, dated the 2nd May, 2012, had initiated a review in the matter of
Whereas, in the matter of Sodium Perchlorate (hereinafter referred to as the subject goods), falling under tariff item 28299010 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act),
any person resident in India may take outside India or having gone out of India on a temporary visit, may bring into India (other than to and from Nepal and Bhutan) currency notes of Government of India and Reserve Bank of India notes up to an amount not exceeding Rs.10,000 per person.
General Circular No 15/2011 dated 11th April 2011 lays down the procedure for appointment of cost auditor by companies. Clause (f) of the circular states, the company needs to e-file the application with the Central Government on www.mca.gov.in portal, in the prescribed form 23C within ninety days from the commencement of each financial year.
In continuation to the Office Order No. CCA/DC(T)/2013-98 dated 2nd August 2013, and discussions with all CAs on 06.09.2013, the following directions are being issued for strict compliance.
