Goods and Services Tax : GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax a...
Corporate Law : This research paper delves into the employment law challenges associated with remote work arrangements in India, exploring the leg...
Income Tax : Explore key court rulings on reassessment under Section 148 post-2021 amendments, covering procedural changes, taxpayer rights, an...
Finance : Explore the complexities of India's central-state taxation conflicts, fiscal policies, and solutions to improve tax allocation and...
Income Tax : The Supreme Court upholds TOLA, validating extended income tax reassessment timelines despite previous High Court rulings on Secti...
Income Tax : Explore Income Tax Day 2024s history, significance, and key updates from Budget 2024-25, including enhanced deductions and revised...
CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...
Finance : Interim Budget Session 2024 sees high productivity with 12 Bills passed, Lok Sabha and Rajya Sabha exceeding performance targets....
Corporate Law : Stay vigilant against COVID-19 surge! Centre issues advisory to states, emphasizing vigilance, district-wise monitoring, and incre...
CA, CS, CMA : Join free BoS Live Learning Classes by ICAI for CA Final & Intermediate courses appearing in May 2024 exams. Get expert guidance a...
Income Tax : The Jodhpur ITAT condoned a 30-day delay in filing an income tax appeal after holding that the delay fell within the Supreme Court...
Goods and Services Tax : Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takea...
Goods and Services Tax : The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COV...
Income Tax : ITAT Hyderabad held that the Supreme Court’s COVID-19 limitation extensions apply only to judicial and quasi-judicial proceeding...
Company Law : The Appellate Tribunal upheld dismissal of a CIRP application after finding that the creditor’s own pleadings fixed the default ...
Income Tax : For claiming exemption Section 54 to 54 GB of the Act, for which last date falls between 01st April. 2021 to 28th February, 2022 m...
Company Law : After the Covid-19 pandemic no Company Secretary from far of places shown interest to come and join in a hospital business as the ...
Income Tax : CBDT specifies conditions for exemption to money received from employer or other person in Covid cases by family of deceased ide N...
Income Tax : Clause (XII) of the first proviso of clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 provides that any sum...
Income Tax : CBDT specifies Document to be submitted by employee to claim exemption on sum received for COVID-19 treatment vide Notification No...
a) Beaches, Gardens, Parks to remain open as per normal timing before the advent of the COVID-19 pandemic. b) Amusement/ Theme parks to remain operational with 50% of the operational capacity. c) Swimming Pools, Water-Parks to remain open with 50% capacity.
Exemption of amount received for medical treatment and on account of death due to COVID-19 Clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 (the Act) inter alia, provides that where any person receives, in any previous year, from any person or persons any sum of money, without consideration, the aggregate […]
The deceased Insured Person must have been in employment on the date of diagnosis of COVID19 disease and contributions for at least 35 days should have been paid or payable in respect of him / her during a period of maximum one year immediately preceding the diagnosis of COVID-19 disease resulting in death.
PREFACE TAKES A BIRD’S EYE VIEW OF EVOLUTION OF ECONOMIC SURVEYS SINCE INDEPENDENCE NEW CHAPTER DEMONSTRATES USE OF SATELLITE & GEO-SPATIAL IMAGES TO GAUGE VARIOUS ECONOMIC PHENOMENON ECONOMIC SURVEY REVERTS TO A SINGLE VOLUME PLUS A SEPARATE VOLUME FOR STATISTICAL APPENDIX The central theme of this year’s Economic Survey is the Agile approach, implemented through […]
Kindly refer to the Ministry of Home Affairs’ (MHA) Order of even number issued today, vide which MHA Order dated 27.12.2021 issued to ensure compliance to the normative framework for taking evidence based COVID-19 containment measures, has been extended upto 28.02.2022.
Hon’ble Supreme Court has made clear that irrespective of the cause of death mentioned in the death certificate, if a family member satisfies the eligibility criteria mentioned in paragraphs 11(i) to 11(iv) as above shall also be entitled to the ex-gratia payment of Rs. 50,000/- on production of requisite documents as observed hereinabove, and no State shall deny the ex-gratia payment of Rs. 50,000/- on the ground that in the death certificate the cause of death is not mentioned as ‘Died due to Covid-19’
The government has notified the amendment in EPF scheme rules regarding withdrawal of funds from the EPF account to deal with coronavirus-related financial exigencies. The government had allowed employees to withdraw from their provident fund account in case they needed emergency funds due to financial stress caused by the covid-19 pandemic. According to the amended […]
Conventional RT PCR Test wherein samples are collected by Private lab teams for Government and processed further at their lab and Conventional RT PCR Test wherein individual gives their samples at the Labs/Private Hospitals/Collection facilities for paid testing at their own expense (including all charges-sample collection & testing cost at the site)
For the benefit of all we as a responsible association request your kind intervention in helping convert the Mobile retailers into Essential Category or for the purpose of Lockdowns treat this trade as Essential and allow to open retail for service during lockdown. This way our retailers shall be allowed to open shops during the lockdowns not only to serve the requirements of community, earn their livelihoods but also to contribute in the building of economy.
The present mode of virtual hearing and e-filing will continue as per the earlier notification dated 31.12.2021 and 09.01.2022. Now based on the suggestion given by the Members, Officers/staff of the Registry and Members of the legal fraternity Pan India the hearing of cases will be limited to urgent matters which require immediate orders.
