SH. Inder Pal Singh Bedi Vs ACIT (ITAT Delhi) Bench is of considered opinion that a presumption of truth is attached to the record of proceedings conducted by public authorities as reflected in their orders though the same is rebuttal. The assessee had the opportunity to rebut the findings of Ld. Assessing officer with regard […]
Jaibharat Mandal Ramlila and Dharmshala Society Vs ITO (ITAT Delhi) Learned counsel for the assessee insisted that in the absence of any order of refusal of registration by the Competent Authority, the assessee trust may be treated as deemed to have been registered u/s 12AA of the Act. In support of this deposition learned counsel […]
Radico Khaitan Limited Vs Sarao Distillery (OPC) Pvt. Ltd (Delhi High Court) The present injunction application has been filed seeking ad interim injunction in respect of the use of the mark ‘EVENING MOMENT’ by the Defendants, which is deceptively similar to the Plaintiff’s mark ‘MAGIC MOMENTS’ registered in Class 33 for alcoholic beverages. A perusal […]
Rajeshwari Vs Bhunu Ram (Chhattisgarh High Court) Section 20 of the Hindu Adoptions and Maintenance Act, 1956 speaks about the maintenance of children and aged parents. Sub section(3) of Section 20 causes obligation of a person to maintain his or her aged or infirm parent or a daughter who is unmarried, as the case may […]
Realization Stock & Equity Pvt. Ltd. Vs. ITO (Calcutta High Court) One of the reasons for reopening of assessment is that no regular assessment under Section 143 (3) of the Act was made in the instant case and even in the last paragraph of the said reason again it has been recorded again that no […]
The order states that the members of the company had passed a special resolution to alter the main objects clause of the Memorandum of Association at an Extraordinary General Meeting held on January 30, 2021. As per Section 117 of the Companies Act, 2013, the resolution was required to be filed within 30 days. However, the company filed the required form, MGT-14, with a delay of 261 days.
Request to grant sanction to file complaint before Professional Institutes against professionals i.e Chartered Accountants and Company Secretaries – This post contains 9 page list of MCA asking to file complaints against CAs and CSs with ROC of Delhi and Haryana.
The Section 53 of CGST Act/RGST Act and Section 17, 18 of the IGST Act read with the Goods and Services Tax Settlement of Funds Rules, 2017 provides for the manner of cross utilization of IGST or may be of SGST and apportionment of IGST between Centre, States and within State for the purpose of settlement or transfer of funds from the Centre to State or vice versa.
DS will be applicable in case of PF final settlement, transfer claims, on transfer from Exempted establishments to EPFO and vice versa, on transfer from one Trust on another, past accumulations transfer, at the time of annual accounts processing, on back period accounting after accounts for year 202122 are processed.
CBDT notifies e-Dispute Resolution Scheme, 2022 vide Notification No. 27/2022 – (Income Tax) | Dated: 5th April, 2022. The dispute resolution under this Scheme shall be made by the Dispute Resolution Committee on applications made for dispute resolution under Chapter XIX-AA of the Act in respect of dispute arising from any variation in the specified order […]
