despite remedy of an Appeal under Section 78 of the OVAT Act being available to the Department against the order of the Appellate Authority in favour of the Assessee, the Commissioner could have exercised suo motu revisional power under Section 79(1) of the OVAT Act
Divya Raghavan Vijayan Vs ACIT (ITAT Mumbai) even though in the order sheet it is written by the ACIT Circle-3 Kalyan that he had issued the 143(2) notice on Aug 30th 2015, but in the same file, I find that the Chief Commissioner has transferred the jurisdiction of assessee’s case from ITO ward-33, Thane to […]
ACIT Vs Ajit Anantrao Pawar (ITAT Mumbai) The facts stated hereinabove by the ld. AR are not in dispute with regard to framing of two independent section 153C assessments for each assessment year. It is not in dispute that six independent appeals were filed by the assessee before the ld CIT(A) and accordingly, numbered thereon […]
It has been decided that the provision with regard to freezing of folios, shall come into force with effect from September 30, 2023 instead of March 31, 2023.
Securities and Exchange Board of India Circular No. SEBI/HO/MRD/MRD-PoD-3/P/CIR/2023/45 Dated: March 28, 2023 To All recognized Stock Exchanges All recognized Clearing Corporations All registered Depositories Dear Sir/Madam, Sub: Norms for Scheme of Arrangement by unlisted Stock Exchanges, Clearing Corporations and Depositories 1. In terms of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, listed entities (including listed […]
ICSI Council revised Entrance Fees payable by applicants for admission as Associate and Fellow Member under Sections 4(3) and 5(3) of Company Secretaries Act, 1980
DDP may grant FPI registration to the applicant on the basis of scanned copies of executed Common Application Form (‘CAF’), scanned copies of certified supporting documents and applicable fees submitted by the applicant.
AS PASSED BY LOK SABHA ON 24.03.2023 Bill No. 17-C of 2023 THE FINANCE BILL, 2023 A BILL to give effect to the financial proposals of the Central Government for the financial year 2023-2024. BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows:— CHAPTER I PRELIMINARY 1. Short […]
While GST Department may reverse credit in the hands of purchaser, this has to be a protective move, to be reversed and credit restored if liability is made good by supplier. Thus, substantive liability falls on supplier and protective liability upon purchaser.
Intermediate And Final Examination Time Table & Programme – June 2023 Institute Of Cost Accountants Of India declares Intermediate And Final Examination Time Table & Programme for JUNE 2023 Examination which will start from 1st July, 2023 and ends on 8th July, 2023. THE INSTITUTE OF COST ACCOUNTANTS OF INDIA (STATUTORY BODY UNDER AN ACT […]