NATIONAL PAYMENTS CORPORATION OF INDIA Circular No. NPC1/UP1/0C/161/2022-23 Dated:10th, January 2023 To All Members participating in Unified Payment Interface (UPI) Madam/Sir, Sub: Extension to UPI circular NPCl/UPI/OC No.60/208-19 Crediting/Debiting Non-Resident (NR) accounts in UPI We invite reference to our circular NPCl/UPI/OC.No 60/2018-19 dated 15th October, 2018 on “Crediting/Debiting Non-Resident (NR) accounts in UPI and IMPS […]
This Office has received communication from the 0/0 the Stamp and Registration Office, Government of Gujarat, Gandhinagar, Gujarat 382016 vide their letter dated 04.04.2022 informing that their office has issued letter to the company on 30.05.2020, 10.07.2020, 09.09.2020, 05.11.2020 and 10.12.2020 and Notice dated 05.08.2021, 13.09.2021, 07.10.2021 and 01.11.2021 and 01.01.2022 regarding payment of adequate […]
ITR form furnished before us is highly complicated and since the different column of the ITR was not interlinked, therefore, there was no auto-correction and hence there was mismatch of figures in the relevant/corresponding columns of ITR.
Arvind Purseth Vs CIT(A) (ITAT Cuttack) It was submitted by the ld. Sr. DR that the only issue in the appeal of the assessee was that TDS had not been deducted in respect of payments made to M/s Sundaram Finance Ltd. and M/s Gulshan Freight Carrier. It was the submission that Form 26A had been […]
High Court held Declaration forms or ‘C’ Forms are required to be issued by the relevant State, which in the present case is State of Rajasthan.
For the technical fault is in the department’s system, petitioner should not be suffered and victimized respect unless the respondents’ specific case with specific record is that the aforesaid objection of the petitioner was uploaded beyond the time granted.
Rayan Traders vs Principal Chief Commissioner of GST (Madras High court) It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being ‘due’ from the petitioner. Neither has the petitioner been assessed […]
P.S. Jayaraman Vs ACIT (ITAT Chennai) Ld. CIT(A) concurred with assessee’s submissions that deduction u/s 54F was solely due to difference in interpretations of the provisions and therefore, the penalty was not to be levied on this count. However, the provisions of Sec. 54EC were clear that the investment in a financial year was not […]
Deep Multiplex Pvt. Ltd. Vs ITO (ITAT Ahmedabad) The assessee consistently followed that the income derived from the lease charges on the multiplex is a business income of the assessee in earlier years as well as in the present year. The assessee has filed appeal before the Tribunal which on merit, the assessee has succeeded. […]
HC find that the allegation of the petitioner is substantially correct in the sense that petitioner’s objection to initiation of proceeding under Section 147 and issuance of notice under Section 148 of the Act has neither been considered nor rejected.
