ITAT held that since the notice u/s 143(2) of the Act was issued prior to the furnishing of return by the assessee in response to the notice u/s 148 of the Act. Therefore, the notice issued u/s 143(2) of the Act was not valid and the reassessment framed on the basis of said notice deserves to be quashed. We, therefore, quash the reassessment framed by the AO.
A. Law(s) Governing the eForm DIR-3 KYC i. Company Law Rules related to eForm DIR-3 KYC eForm DIR-3 KYC is required to be filed pursuant to Rule 12A and Rule 11(2) and (3) of The Companies (Appointment and Qualification of Directors) Rules, 2014 as amended by Companies (Appointment and Qualification of Directors) fourth Amendment Rules, […]
G.S.R…………….. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India
Article compiles 25 Important Points to be Considered before Filing of Income Tax Return for Financial Year 2017-18 / Assessment Year 2018-19.
Notification No. 36/2018-Customs (ADD) Seeks to impose anti-dumping duty on the imports of Grinding Media Balls (excluding Forged Grinding Media Balls) originating in or exported from China PR and Thailand.
As a measure of Tax payer facilitation and to reduce tax litigations, the threshold monetary limits for filing Departmental Appeals in Central Excise and Service Tax cases have been enhanced
Order No. 109 of 2018 – Extension of ad-hoc appointments of Income Tax Officers to the grade of ACIT for the vacancy year 2015-16 – reg
The sole contention of the learned Senior Counsel for the petitioner is that after issuance of the notification, all the check posts have to be removed as GST regime has been introduced and, therefore, they cannot restrict or obstruct any of the vehicle from asking them to pay tax on the check posts except the GST.
Uttar Pradesh Export Promotion Council (UPEPC) is enlisted under Appendix 2E and the name of Federation A.P. Small Industries Association is change to Federation of Telangana Small (MSME) Industries Association for issuing Certificate of Origin (Non-Preferential).
Paragraph 2.79 of the Handbook of Procedures (HBP) of the Foreign Trade Policy (FTP) 2015-20 has been amended to widen the scope for issue of authorizations for repeat orders of SCOMET items.
