Manindra Mohan Mazumdar Vs ACIT (ITAT Kolkata) -
Manindra Mohan Mazumdar Vs ACIT (ITAT Kolkata) CIT(A) while dealing with the assessee’s appeal casually dealt with the issue and in the finding only mentioned about the two properties owned by the assessee and confirmed the addition made by ld. AO. However, ld. AO did not make any addition for Deemed Rental Income for the […]...
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Section 139AA of the Income Tax Act provides that every individual who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner....
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Parvatiya Plywood (P) Ltd. Vs ITO (ITAT Delhi) -
Parvatiya Plywood (P) Ltd. Vs ITO (ITAT Delhi) Assessee filed its return of income through e-mode on 30.09.2012 declaring NIL income. It is recorded by the Assessing Officer that the assessee has claimed deduction u/s 80IC of the Act, amounting to Rs.34,49,325/-. In respect of statutory notices, Ld.AR of the assessee attended the assessme...
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Devinder Gupta & Sons (HUF) Vs CIT (ITAT Delhi) -
Devinder Gupta & Sons (HUF) Vs CIT (ITAT Delhi) It is an admitted position that the assessee had taken loan from the lender in the earlier years, a part of which has been repaid during the year albeit in cash. The amount of loan has been consequently reduced. A confirmation whereof from the lender has […]...
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Parthiv V Dave Vs C.C. (CESTAT Ahmedabad) -
Parthiv V Dave Vs C.C. (CESTAT Ahmedabad) CESTAT find that the exporter has made a serious offence by mis-declaring the quantity i.e. against 30,000 pairs declared in the export document only physical quantity found 405 pairs. Moreover, the value was also shown exorbitantly high. I find that though the appellant has acted as CHA and [&hel...
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F.17 ( 1317) ACCT/GST/2017/8289 -
10/03/2023
Guidelines for reimbursement of late fee payable and deposited under Section 47 by registered taxable person under Rajasthan Goods and Services Tax Act, 2017 for the period from April 2021 to March 2022....
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The erstwhile MVA Government had announced the Amnesty Scheme for waiver of tax, interest and penalty payable under the MVAT and allied laws and the period was from 01/04/2022 to 30/09/2022....
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Examination Department The Institute of Chartered Accountants of India 7th March, 2023 13-CA (Exams)/Observer Empanel /May/June – 2023 IMPORTANT ANNOUNCEMENT SUB: EXTENSION OF LAST DATE FOR ONLINE EMPANELMENT OF MEMBERS TO ACT AS OBSERVERS FOR MAY/JUNE 2023 EXAMINATIONS UP TO 15TH MARCH 2023. It has been decided to extend the Last d...
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Ratnawat Infra Construction Company LLP Vs Commissioner, Central Excise & CGST (CESTAT Delhi) -
Ratnawat Infra Construction Company LLP Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Situation which arises in this particular type of business of developing real estate, the CBIC have considered and have clarified that the developer/builder is entitled to service tax credit on cancellation of bookings, wherein the builder ha...
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Order No. ROC/D/Adj/Order/Sec.118/II/Lava/2023/1052-1059 -
07/03/2023
It is observed that the resolutions placed before the Board during the aforesaid financial year for the purpose of bank signatory did not contain the specimen signatures of the authorized signatories and as such were also not contained in the Minutes book which indicate that minutes of the board meeting held on 29.08.2016, 27.10.2016 and ...
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