It is not in dispute that the assessee accounted for provision of interest twice by mistake and on realising such mistake, necessary rectification entries were passed in the subsequent year and the same was offered as income.
No member of a Legislature or office-bearer of a political party or Judge or Government servant or employee of any corporation or any other body owned or controlled by the Government shall, while visiting any country or territory outside India, accept, except with the prior permission of the Central Government, any foreign hospitality:
IBC Code is structured around timebound resolution of the corporate debtor. Any stakeholder does not have liberty to interpret the provisions which are contrary to the intent on the grounds that in his or her understanding explicit provisions do not warrant a particular action. Seeking extension of time on expiry of deadline is essential requirement […]
In re Sivantos India Pvt. Ltd. (GST AAAR Karnataka) AAAR held that Since the parts and accessories of hearing aids falling under tariff item 9021 90 10 are not specifically mentioned in any of the entries of the exemption notification No 02/2017 Central Tax (Rate) and are also not specifically mentioned in either Schedule I, […]
ESIC notifies that Companies who have obtained ESI number through MCA portal, are now required to apply for ‘dormant’ status, if they are having employees less than threshold limit or zero no. of employees for the coverage under ESIC Scheme as on 31.10.2022. Employees’ State Insurance Corporation No. P-11/14/19/Misc/02/2022-Rev. II Doted: 21 .11.2022 To All RDS/Directors […]
I was happy to be part of the Conference in which productive discussions were held on emerging trends in tax evasion, use of technology for detecting frauds and use of digital forensics as an investigation tool.
The Central Government has restored the status quo as was prevailing prior to 22nd May,2022 and withdrawn the export duty on iron ores lumps & Fines below 58% Fe content, iron ore pellets and the specified steel products including pig iron. The import duty concessions on Anthracite / PCI coal, coking coal, coke & semi coke […]
Appellants in the present appeal has stated that the Company has made all reasonable efforts to appoint Whole Time Company Secretary, whereas no one has shown interest as the Company incurred losses and delisted from Stock Exchange.
This circular contains the operational aspects with reference to scheme(s) of arrangement by entities who have listed their NCDs/ NCRPS.
ACIT (Exemptions) Vs Grow More Foundation (ITAT Ahmedabad) Regarding the payment made to Chandansingh, the Ld. CIT(A) has observed that the payment is made for construction work on which TDS has been deducted and a fresh confirmation with signature of the contractor and his PAN No. etc. have been submitted and the amount is incurred […]
