If TDS credit is disallowed than corresponding income offered by assessee for taxation also ought to have been reduced by passing rectification order u/s 154 by AO
Assessee has not received advisory notice issued u/s 285 BA (5) and the show cause notice of penalty u/s 271FA due to change of mail id and further contended that, the delay in filing the return was not deliberate.
In the event of death of Karta of HUF, the name of the deceased Karta in the Beneficial Owner (BO) account shall be replaced by the new Karta of the HUF who in such a case shall be eldest coparcener in the HUF or a coparcener who is appointed as Karta by an agreement reached amongst all the coparceners of the HUF
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Representation to CBDT on information sought from Tax Auditors under Clause 44 of Form 3CD and request to abolish this requirement
In re Zigma Global Environ Solutions Private Ltd (GST AAR Kerala) Question 1: Classification of the services i.e., ‘Bio-mining and scientific closure of legacy wastes at the dumpsite in Kureepuzha, Kollam’ to be provided by the Applicant to the Superintending Engineer, Kollam Municipal Corporation. Ruling: The above services are classifiable under SAC 9994 as per […]
Assessee cannot be permitted to adopt a modus operandi and giving an accounting treatment to GST without passing through profit and loss account to circumvent provisions of section 43B
D. Ravinder Reddy Vs Smt. C. Geethanjali (Telangana High Court) In the present case, there is no dispute that the parties by incorporating Clause 28 had agreed to resolve their disputes through arbitration. The said clause is extracted below: “In the case of any dispute between the parties hereto touching these presents, the matter shall […]
These rules may be called Companies (Removal of Names of Companies from the Register of Companies) Second Amendment Rules, 2022.
CBDT notifies Andhra Pradesh Pollution Control Board under Section 10(46) of income Tax Act, 1961 vide Notification No. 103/2022-Income Tax | Dated: 24.08.2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 103/2022-Income Tax | Dated: 24.08.2022 S.O. 4001(E).—In exercise of the powers conferred by clause (46) of section […]
