Explore the impact of Finance Act 2023s Sec 43B(h) amendment. Analysis covers provisions, definitions, due dates, and practical scenarios for timely payments to Micro/Small Enterprises.
Explore legality of Section 148A(b) & Section 148A(d) proceedings post Finance Act 2021. Understand implications of local assessments in a faceless era.
ITAT Delhi’s ruling on Sentinel Consultants P. Ltd. vs ACIT addresses the due dates for PF-ESI contributions, aligning with the ESIC & PF Act over the Income Tax Act’s Mercantile System, impacting the assessment years 2018-19 and 2019-20.
Filing of Form 10CCB to claim deduction u/s 80-IC is directory in nature and not mandatory. It’s sufficient if same is filed before passing assessment order
Victory for Sanjay Duggal as ITAT Delhi quashes assessments under 153A, nullifying penalties. Learn why the penalty orders couldn’t survive. Decided in favor of the assessee.
No TDS is required to be deducted on EDC payments made to HUDA, as these payments were made on the directions of DTCP which are deposited with the Consolidated Fund of State,
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