Obtain residents’ informed consent before conducting Aadhaar authentication: UIDAI to Requesting Entities Entities are required to obtain residents’ informed consent either on paper or electronically before carrying out Aadhaar authentications, the Unique Identification Authority of India (UIDAI) has highlighted in its new guidelines for Requesting Entities (REs). UIDAI has urged REs, which carry out online […]
Bokaro Power Supply Co. Pvt Vs Addl. CIT Special Range(ITAT Delhi) In the written submissions the assessee has agitated regarding charging of interest of Rs. 48,069/- u/s. 234 A of the Act and submitted that the company has electronically uploaded form 3CEB on 30th November 2015 as well as the Income Tax Return on same […]
If purpose of incentive or subsidy was to enable assessee to set up a new unit or to expand existing unit then receipt of subsidy was of capital in nature.
Nirav Bipinbhai Vaghasiya Vs ITO (ITAT Surat) ITAT find that in the return of income the assessee claimed refund of TDS reflected in his Form-26AS. The CPC denied such refund in its intimation dated 08.10.2018. The assessee filed application for rectification under section 154. In the application under section 154, the assessee claimed such refund […]
As Customs officers, we are all members of a special international community with many shared objectives and common goals. Our engagement with our international partners has always been special. It was in keeping with this commitment that the Customs Cooperation Fund (India) was established at the World Customs Organization (WCO) in 2019.
Miracle Cars India Pvt Ltd. Vs DCIT (ITAT Chennai) The undisputed facts are that the agreement between the assessee and M/s. DRS Industries Ltd., dated 30.06.2010 did not materialize and consequently, the dealership of Skoda cars sales & services has not been transferred to the assessee. Further, the rent agreement in respect of premises where […]
CS Devendra V. Deshpande, elected as President and CS Manish Gupta, elected as Vice President of the Institute of Company Secretaries of India for the year 2022 w.e.f. 19th January 2022.
Pending investigation, GST department exercised its powers to tag exporter as risky exporter to enable department to verify export consignments etc., strict timelines provided under Circular No. 131/1/2020-GST, dated 23-1-2020 are to be adhered
HC held that Adjudicating order not sustainable where such order was passed without granting an opportunity of personal hearing despite request for grant of such opportunity by assessee.
GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi the 21st January, 2023 G.S.R .—In exercise of the powers conferred under sub-section (2) of section 42, sub-clause (ii) of clause (a) of 43, sub-clause (d) of sub-section (1) of section 54, sub-section (2) of section 55, sub-sections (1) and (3) of section 56, sub-section […]
