Central Government hereby notifies for exemption U/s. 10(46), Gujarat Real Estate Regulatory Authority’, Gandhinagar, a body constituted by the Government of Gujarat vide Notification No. 71/2018 Dated : 22nd October, 2018. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 71/2018 New Delhi, the 22nd October, 2018 S.O. 5368(E).—In exercise of […]
Central Government hereby notifies for exemption U/s. 10(46), District Legal Service Authority’ as specified in the Schedule to this notification, constituted by Government of Haryana for every District in the State of Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal Services Authorities Act, 1987 (Central Act No. 39 […]
Central Government hereby notifies for exemption U/s. 10(46), ‘West Bengal Unorganised Sector Workers Welfare Board’, Kolkata, a board constituted by the Government of West Bengal vide Notification No. 69/2018 Dated : 22nd October, 2018. MINISTRY OF FINANCE Department of Revenue (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 69/2018 New Delhi, the 22nd October, 2018 S.O. […]
Central Government hereby notifies for exemption U/s. 10(46), ‘Kozhikode District Sports Council, Kozhikode’, a body constituted under Section 9 of the Kerala Sports Act, 2000vide Notification No. 68/2018 Dated : 22nd October, 2018. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 68/2018 New Delhi, the 22nd October, 2018 S.O. 5365(E).—In […]
No. IBBI/2018-19/GN/REG037 These regulations may be called the Insolvency and Bankruptcy Board of India (Liquidation Process) (Second Amendment) Regulations, 2018.
PCIT Vs. Dhariwal Industries Ltd (Bombay High Court) Mr Tejveer Singh, learned counsel appearing on behalf of the Revenue, relied upon a decision of the Division Bench of this Court in the case of Principal CIT-2 v/s Shree Gopal Housing and Plantation Corporation, Mumbai in Income Tax Appeal No.701 of 2015 decided on 6th February, […]
Gauhati High Court in the case of Leela Choudhary vs. CIT 289 ITR 226 held that Order passed under section 263 of the I.T. Act without considering the reply of the assessee would not be valid.
Ms. Haryana Distillery Limited Vs JCIT, TDS (ITAT Delhi) Section 272A(2)(k) of the I.T. Act provides penalty for failure to deliver or cause to deliver a copy of the statement within the time specified in sub-section (3) of Section 200 or the proviso to sub-section 3 of Section 206(c) of the I.T. Act. Section 273B […]
M/s Himadri Chemicals & Industries Ltd. Vs Pr. CIT (ITAT Kolkata) Ordinarily under the mercantile system of accounting, expenditure is deductible when the liability to settle the same is accrued, irrespective of whether it is ‘due’ or not. However, in the case of a contingent liability, there is no present existence to discharge the same […]
Ms. Nikunj Malik Vs ITO (ITAT Delhi) It is well settled law that contents of the registered document cannot be disputed through oral evidence. On the face of the registered sale deed, it is established that assessee made an investment in cash in purchase of property for a sum of Rs.42 lakhs and other amount […]
